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1994年,国务院发出《关于城镇住房制度改革的决定》,规定了住房公积金的资金来源,同时也明确说明住房公积金归个人所有和使用的原则。因此,住房公积金不属于企业住房基金的来源。 对于住房公积金的帐务处理,不少企业目前是参照1995年版《会计师会计实务》(企业会计类考试用书)在进行。即:企业按规定交纳住房公积全时,借记“住房周
In 1994, the State Council issued the “Decision on the Reform of the Urban Housing System”, which stipulated the source of funds for housing accumulation funds. It also explicitly stated that the housing provident fund was owned and used by individuals. Therefore, housing accumulation funds do not belong to the source of corporate housing funds. For the accounting treatment of housing accumulation funds, many companies are currently conducting reference to the 1995 version of “Accountant Accounting Practice” (enterprise accounting test books). That is, the company pays the full amount of the housing reserve according to the regulations, and debits the housing week.