论文部分内容阅读
目前,名义工资形式在中外合资与中外合作企业的会计核算中仍被广泛地采用。它在我市的合资、合作经营企业初建时期,确实发挥了较好的作用。但随着时间的推移,已越来越暴露出存在的弊端。本文试对名义工资的利弊作一分析,以期寻求适合我国中外合资、合作经营企业的工资核算形式。一、名义工资的概念及内容名义工资经常在合资、合作项目可行性论证时,用于成本项目的预测;在日常会计核算中,不少企业的应付工资也是按名义工资标准作为成本费用入账的。所谓名义工资是指合资、合作企业列入成本费用的工资总额,其中既包括实际发给中方职工的劳动报酬和国家规定发
At present, the nominal wage form is still widely adopted in the accounting of Sino-foreign joint ventures and Sino-foreign cooperative enterprises. It is in the city of JV, cooperative enterprises initially built, did play a good role. However, as time goes on, more and more defects have been exposed. This paper attempts to analyze the pros and cons of nominal wages in the hope of finding a suitable wage accounting form for Sino-foreign joint ventures and cooperative enterprises in China. First, the concept of nominal wages and content Nominal wages are often used in joint venture, cooperative project feasibility studies for the cost of the project forecast; in the daily accounting, many companies pay wages are also based on the nominal wage as a cost of accounting . The so-called nominal wage refers to the joint venture, cooperative enterprises included in the cost of total wages, including both the actual payment to the Chinese workers’ remuneration and the provisions of the State