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现行的国营工业企业和施工企业会计制度用“应付工资”科目取代了原来的“工资”科目.关于为什么要作如此修改.有各种不同的议论,有的认为“工资”是一个集合分配账户,集合分配账户期末是没有余额的.但是当月发放的工资并不等于实际发生而应该支付的工资,因此,分配进入生产费用的工资并不等于当月已经发放的工资,以致“工资”账户期末尚有余额;如果按实际发放的工资额分配进入生产费用,虽可避免发生期末余额,但又不符合权责发生制的原则,因此将“工资”科目改为“应付工资”科目,由集合分配账户改为结算账户,来解决这样一个矛盾,并认为这样做更符合设置会计科目的原则.
The current accounting system for state-owned industrial enterprises and construction companies replaces the original “wage” subject with the “payable wages” subject. There are various arguments, and some think that “wage ”It is a collective allocation account. There is no balance at the end of the collective allocation account. But the wages paid in the current month do not equal the wages that should actually be paid. Therefore, the wages allocated to production costs do not equal the wages already paid in the current month. There is a balance at the end of the “salary” account; if the actual amount of wages is allocated to enter the production cost, although the balance at the end of the period can be avoided, it does not meet the principle of accrual basis, so the “wage” subject will be changed. For the “payable ” account, from the group allocation account to the settlement account, to solve such a contradiction, and that this is more in line with the principle of setting accounting subjects.