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一、医疗费用的会计处理企业员工的医疗费用,是企业的一项重大支出,原《财政部关于企业为职工购买保险有关财务处理问题的通知》(财企〔2003〕61号)规定,各类型企业按照《劳动法》以及国家有关规定参加基本医疗保险,为职工缴纳的基本医疗保险费,从应付福利费中列支。以及原《财政部关于企业新旧财务制度衔接有关问题的通知》(财企〔2008〕34号)规定,按照《企业
First, the accounting treatment of medical expenses Medical expenses of employees is a major expenditure of the enterprise, the original “Ministry of Finance on enterprises to purchase insurance for enterprises related to financial issues” (Cai Qi 〔2003〕 61) provides that each Type enterprises participate in the basic medical insurance according to the “Labor Law” and the relevant provisions of the state, and pay the basic medical insurance premiums paid by the employees from the welfare benefits payable. As well as the original “Ministry of Finance on the convergence of the old and new financial system, the company issues related to notice” (Cai Qi 〔2008〕 34) provides that in accordance with "Enterprise