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上海市去年实行房改公积金制度以来,规定明确,成效显著。但在财务会计上尚有商议之处。 如按上海市关于房改公积金财务会计处理办法规定,公积金解缴银行以后,如遇职工增减、调离本市、出国定居、单位拆并等情况,只在单位房改部门作备忘登记。有些小单位该项工作均由财务部门办理,如不进行会计分录,年长月久,单位职工变动频繁,难免会有错漏。因此建议纳入会计核算,增设“房改公积金存款”及“房改公积金基金”两个科目。前者控制存款总数,后者控制职工公积金明细帐。 试举例说明如下: 1.按月解缴公积金时,借:房改公积金存款,贷:房改公积金基金。
Since the implementation of the housing reform fund system in Shanghai last year, the regulations were clear and the results achieved remarkable results. However, financial accounting there are discussions. If according to the regulations of Shanghai Municipality on the Financial Accounting Treatment of Housing Reform Fund, in the event that the fund repay the bank, only registered in the unit of real estate reform as a memo in the event of increase or decrease of employees, transfer from the city, settlement abroad, unit demolition and merger. Some small units of the work handled by the financial sector, such as the absence of accounting entries, long duration, frequent changes in units of workers, will inevitably be wrong. Therefore, it is recommended to include accounting, the addition of “housing provident fund deposits” and “housing reform fund fund” two subjects. The former controls the total number of deposits, which control the employee provident fund breakdown. Give an example to illustrate as follows: 1. Monthly payment of Provident Fund, by: Housing provident fund deposits, loans: Housing Fund reform fund.