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根据国务院关于国营企业工资改革问题的通知和其他有关规定,财政部对国营工业企业有关会计处理问题作出如下规定: 第一,实行工资总额同经济效益挂钩浮动办法的企业一、会计科目 (一)企业应增设“502工资基金”科目。 1、本科目核算企业按照规定提取的工资基金。 2、本科目应设置“应付工资”和“工资及工资增长基金”两个明细科目。 (1)“应付工资”明细科目。用以核算应付给
According to the State Council’s notice on wage reform in state-owned enterprises and other relevant provisions, the Ministry of Finance makes the following provisions on the accounting treatment of state-owned industrial enterprises as follows: First, the implementation of floating-linked enterprises with gross wages and economic benefits I. Accounting subjects (1) Enterprises should be added “502 wage fund ” subjects. 1, the subjects accounting enterprises in accordance with the provisions of the wage fund. 2, the subject should be set “Payroll ” and “salary and wage growth fund ” two detailed subjects. (1) “Payroll ” details subject. To account payable