论文部分内容阅读
2006年颁布的《企业会计准则第9号——职工薪酬》将企业的职工福利费核算纳入到了职工薪酬的范围,新的《企业所得税法》及《财务通则》都对职工福利费的列支作了新的规定,这使得运行了多年的职工福利费的核算方法发生了实质性变革。一、职工福利费的会计规定新准则下正确核算职工福利费应该把握以下几个要点:(一)明确了职工福利费的开支范围。新的《企业财务通则》(2006)对职工福利费的列支范围做出了明确的规定,企业不得承担以下支出:属于个人的健身、娱乐、旅游、购物、招待以及馈赠等的支出;购买证券、股权、商业保险、收藏品等的支出;购买住房以及支付物业费等的支出;由于个人行为导致的赔偿、罚款等支出;由个人承担的其他支出等。财企
The Accounting Standards for Business Enterprises No. 9 - Employee Compensation, promulgated in 2006, included the calculation of employees’ welfare payments in the enterprise into the scope of employee compensation. The new Enterprise Income Tax Law and Financial General Rules all classified the employee welfare expenses Made new regulations, which made substantial changes to the accounting method of employee benefit expenses for many years. First, the provisions of the accounting rules for staff welfare costs Correct accounting of employee benefits under the new guidelines should grasp the following points: (A) a clear range of expenses for employee welfare costs. The new “General Rules for Corporate Finance” (2006) clearly stipulates the scope of the expenses for employee welfare payments. Enterprises shall not be allowed to pay the following expenses: Expenditure on personal fitness, entertainment, travel, shopping, hospitality and gifts; Expenditure on securities, equities, commercial insurance, collectibles, etc .; expenditure on the purchase of housing and the payment of property fees; reimbursements such as personal actions, fines and other expenses; and other expenses borne by individuals. Choi Choi