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财政部颁发的1981年起施行的《国营工业企业会计制度》,实行已有一年时间,对国营工业企业加强经济核算,提高管理水平,发挥会计反映、监督和管理的职能起了促进作用。但经过实践,有些地方还是值得商榷的,现就奖金的核算和固定资金科目分设明细科目的问题,谈谈个人的浅见。一、关于奖金的核算问题 1981年初,江苏省财政厅举办的新会计制度讲习玨上,根据财政部会计制度司关于“凡属于工资总额范围内的支出,只要在本月内发生的,不论是在当月支付还是下月支付,都应通过“应付工资”科目核箕,不得直接计入生产费用和其他科目”的规定,对于企业提取和
The “Statistical Accounting System for State-Owned Industrial Enterprises” implemented by the Ministry of Finance since 1981 has been in place for one year. It has played a catalytic role in strengthening state-owned industrial enterprises’ economic accounting, improving management, and giving play to the functions of accounting reflection, supervision, and management. However, in practice, some areas are still open to question. Now we are talking about the calculation of bonuses and the setting up of detailed subjects in fixed capital subjects. Let’s talk about personal opinions. I. Accounting of bonuses At the beginning of 1981, the new accounting system taught by the Department of Finance of Jiangsu Province, according to the Accounting Department of the Ministry of Finance, stated that “anything that falls within the scope of total wages, as long as it occurs within the current month, regardless of The payment in the current month or the next month shall be approved by the “wage payable” subject matter, and shall not be directly included in the provisions of production costs and other subjects”.