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福利费与公益金都是用于企业福利方面的资金。由于两种资金的性质不同,取得的来源不同,使用范围不同,因而其会计处理也不相同。从资金性质上看,福利费是一种债权人权益,属于负债;公益金是一种留存收益,属于所有者权益。从资金取得来源上看,福利费是企业按职工工资总额的一定比例(现为14%)从成本费用中提取的,不管企业是盈是亏,每月都应按国家规定的比例提取。职工福利费在提取尚未支付前,形成企业对企业职工的一种债务,是企业的一项流动负债。公益金是企业按一定比例从利润总额扣除应上交的所得税后的净利润中
Welfare fees and public welfare funds are funds for corporate welfare. Because of the different nature of the two types of funds, different sources of acquisition, and different ranges of use, their accounting treatments are also different. From the perspective of the nature of funds, the welfare fee is a kind of creditor’s rights and interests, which is a liability. The public welfare fund is a retained earnings and belongs to the owner’s equity. From the point of view of the source of funds, the welfare fee is extracted from the cost by the enterprise according to a certain percentage (currently 14%) of the total wages of the employees. Regardless of whether the company is profitable or negative, it should be drawn every month according to the proportion prescribed by the state. Before the employee welfare fee is extracted, the employee welfare fee is a debt of the enterprise-to-business employee, which is a current liability of the enterprise. The public welfare fund is the net profit after the enterprise deducts a certain proportion of the total profit from the income tax that should be turned over.