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工业会计中,工资是产品成本的一个组成部分。因此工资的核算,既要反映工资的结算,还要反映工资的支出和分配。为了加强计划管理,国家统计局要求统计、计划、会计三者的工资总额数字口径相一致。财政部在一九八一年新会计制度中设置“应付工资”科目的目的,就是为了正确反映企业支付给职工个人的工资总额及其分配情况。一、新会计制度规定:凡属工资总额范围的支出,都应通过“应付工资”科目核算。因此,
In industrial accounting, wages are an integral part of product costs. Therefore, the wage accounting, it is necessary to reflect the settlement of wages, but also reflect the expenditure and distribution of wages. In order to strengthen the management of the plan, the National Bureau of Statistics requires that the figures of the total wage of the three statistics, plan and accounting be consistent. The objective of the Treasury Department setting up a “payroll payable” account in the new accounting system in 1981 is to correctly reflect the total amount of wages and the distribution of wages paid by employees to employees. First, the new accounting system provides that: Where the total amount of payroll expenses, should be through the “payroll” subjects accounting. therefore,