日前,财政部出台了《实施〈企业会计制度〉及其相关准则问题解答》,就股份有限公司实施《企业会计制度》及其相关准则的有关会计处理问题进行了解答。 《解答》指出,公司提取的、用于激励中高层管理人员的激励基金,应计入公司当期的成本费用。以前年度提取的激励基金,未按上述规定处理的,作为会计差错予以更正;公司按规定实行所得税先征后返的, Recently, the Ministry of Finance promulgated the “Implementation of” Accounting System for Business Enterprises and Relevant Standards Questions and Answers, “and answered questions on the accounting treatment of the implementation of the” Enterprise Accounting System "and its related standards by the Company. The Solution pointed out that the incentive funds drawn by the Company for motivating senior and middle management personnel should be included in the current cost of the company. If the incentive fund withdrawn in the previous year has not been dealt with as mentioned above, it shall be corrected as an accounting error; if the company implements the income tax return according to the regulations before returning,