论文部分内容阅读
一、企业发放的主要副食品价格补贴,应分别通过“应付工资”、“工资基金”或“其他应付款”科目核算。1.企业用自有资金负担的价格补贴,借(减)记“专用基金”科目,贷(增)记“应付工资”或“工资基金”科目。2.经有关部门批准,进入成本的价格补贴,仍按原工资开支渠道分别在基本生产、辅助生产、车间经费、企业管理费和销售等科目核算,借(增)记“基本生产”“辅助生产”“车间经费”“企业管理费”科目,借(减)记“销售”科目,贷(增)记“应付工资”或“工资基金”科目。3.原在专用基金、营业外支出、工会经费、专项工程、技术转让和服务收入等项目中开支工资的
1. The price subsidies for major non-staple foods issued by enterprises should be accounted for separately through the “payroll payable”, “wage fund” or “other payables” subjects. 1. Enterprises use the price subsidy that is borne by their own funds, use (subtract) the “special fund” subject, and loan (increase) the “payable wage” or “wage fund” subject. 2. With the approval of the relevant departments, the price subsidy for entering costs shall still be accounted for in the basic production, auxiliary production, workshop expenses, enterprise management fees and sales, etc. in accordance with the original wage expenditure channels. The “basic production” and “auxiliary Production “” workshop expenses“ ”enterprise management fee“ subject, by (minus) recorded ”sales“ subject, loan (increased) in ”payable wages“ or ”wage fund" subjects. 3. Originally spent on wages in projects such as special funds, non-operating expenses, trade union funds, special projects, technology transfer, and service income.