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国营工业企业会计制度,从1981年起作了重大的改革,对促进经济发展,加强经济核算,严肃财经纪律,提高核算水平等方面,都将起到很大作用。现将我们在工作中遇到的一些具体问题提请研究,以期更好的理解和贯彻新的会计制度。 (一)关于“应付工资”科目的设置问题新会计制度把原来的“工资”科目,改为“应付工资”科目。其理由是:现在我们每月实际支付的工资,与每月实际发生的工资(即应计入当月成本的工资)不一致,因此,设置结算性的“应付工资”科目,以分别反映各月实际发生的工资、实际支付的工资和少付或多付的工资。要求工资不论是否在本月支付,都要按当月应该支付给职工的工资,转入生产费用有关科目及其它
The accounting system for state-owned industrial enterprises has undergone major reforms since 1981 and will play a significant role in promoting economic development, strengthening economic accounting, serious financial and economic discipline, and raising the level of accounting. Now we have brought some specific problems encountered in our work to the study for a better understanding and implementation of the new accounting system. (1) Problems Concerning the Settlement of Payables Subjects The new accounting system changed the original “salary” to “salary payable”. The reason for this is: Now that we are actually paying monthly wages that are not in line with the actual monthly wage (ie, the monthly salary that should be factored in), we have to set a clear “Payables” account to reflect each Month actually occurred wages, the actual payment of wages and pay less or over pay. Required wages whether or not to pay this month, according to the month should be paid to the wages of workers into production costs related subjects and other