第六讲社会性收支的核算(下)(二)“社会性支出”科目的设置1“.社会性支出”科目的设置原则必须以《企业会计制度》的会计科目体系为基础,能够真实地反映社会性支出的实际情况,适应会计电算化的需要。2“.社会性支出”二级科目设置社会性支出费用明细项目可设为:工资、职工福利 Chapter VI Accounting of Social Revenue and Expenditure (Part 2) Setting of Subjects of Social Expenditure 1 The principle of setting up “Social Expenditure” subjects must be based on the accounting subject system of “Enterprise Accounting System” Reflect the actual situation of social expenditures, to meet the needs of computerized accounting. 2 “Social Expenditure” two subjects set the details of social expenditures expenses can be set as: wages, employee benefits