论文部分内容阅读
现行国营工业会计科目,关于工资核算方面只在资金来源方设一个“应付工资”科目。我建议:在资金占用科目中增设(一)“基本工资”、(二)“辅助工资”、(三)“奖金”三个科目。为什么要增设呢?“应付工资”科目的说明:“……不论是否在本月支付,都应通过本科目核算。”这句话就与应付工资的字面含义不相吻合。当月支付的工资,必须先记“应付工资”的减少,结转成本时才记入增加,这就发生倒置的现象。只有增加工资核算的科目,才能解决这个矛盾。基本工资和辅助工资相加构成工资总额,这个工资总额与统计部门,劳资部门的工资总额相一致。在增设工资核算科目的同时,将奖金单独提出作为一级科目进行核算,很有必要。它包括月奖,年终
The current state-owned industrial accounting subjects only set a “wage payable” subject on the source of funds for payroll accounting. I suggest adding: (1) Basic salary, (2) “Assisted salary”, and (3) “Bonus” in the subject of capital occupation. Why do we need to add it? Explanation of the “payable wages” subject: “... whether it is paid this month or not, it should be calculated through this subject.” This sentence does not coincide with the literal meaning of wages payable. The wages payable in that month must first be recorded as a decrease in “payable wages”, and the increase should be recorded when the costs are carried forward. This causes an inverted phenomenon. Only by increasing the accounts of payroll can this contradiction be resolved. The sum of the basic salary and the auxiliary wage constitutes the total wage, which is in line with the total salary of the statistical department and the labor and management department. While adding the payroll account, it is necessary to present the bonus separately as a first-level subject. It includes monthly awards and end of year