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当前,乡镇企业的奖金发放,种类多、来源渠道多,有在成本中列支的,有在销售用中列支的,有在奖励基金中列支的,而现行乡镇企业财务会计制度还没有专门归集奖金性支出的科目,不能完整地对此项消费基金进行控制,也不利于准确地计征奖金税。为了加强对奖金支出的管理,设想在乡镇企业会计科目中增设“奖金支出”科目,核算企业的全部奖金支出。其具体会计处理意见如下: 1、企业发放各种奖金时: 借(增):奖金支出——××贷(减):银行存款或现金2、月终分配时,若在成本中列支: 借(增):生产经营费用贷(减):奖金支出——××3、月终分配时,若在专用基金帐户中列支: 借(减):专用基金——奖励基金(或盈利基金) 贷(减):奖金支出——××
At present, the distribution of bonuses for township and village enterprises is many, there are many types of sources, and they are listed in costs. They are paid out of sales, and they are listed in incentive funds. However, the financial and accounting systems of existing township enterprises are not yet available. The subjects that specifically collect bonus expenditures cannot completely control this consumer fund, and are not conducive to the accurate assessment of the bonus tax. In order to strengthen the management of bonus expenditures, it is envisaged that the “Bonus Expenditure” subject will be added to the accounts of the township and township enterprises to account for the company’s total bonus expenditures. The specific accounting treatment opinions are as follows: 1. When the company issues various bonuses: Borrow (Increase): Bonus Expenditure - ×× Loan (Decrease): If the bank deposit or cash 2 and the end of month are allocated, if the expenses are paid out: Borrow (Increase): Production and Operating Expenditure Loan (Decrease): Bonus Expenditure - XXX 3. During the month-end distribution, if the loan is debited in a special fund account: Borrow (Reduce): Dedicated Fund - Incentive Fund (or Earnings Fund) ) Loan (minus): Bonus payout - xxx