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在“三资”企业年度查账工作中,经常查出一些未尽的会计事项.主要表现为应摊未摊、应提未提的各项成本费用.例如,固定资产折旧费、无形资产摊销、中方职工四项基金提取、汇兑损益结转等.这些未尽的会计事项,对年度会计报表的真实性造成不同程度的影响.必须认真进行账务调整.调整时,如调整数小,可以直接冲减企业未分配利润.如调整数较大.应按照会计循环的基本步骤进行帐务调整.只有这样,企业年度会计报表才能公允地反映企业的财务状况.经营成果和资金变动情况.本文以调整未尽中方职工四项基金的提取业务为例,运用后述帐务调整的方法.谈谈“三资”企业年度查账未尽会计事项的处理意见.一、未尽会计事项的账务调整“三资”企业应付中方职工四项基金占企业应付工资总额的49%(其中,退休储备金20%、劳保福利费20%、医疗费7.5%、教育经费1.5%).提取数额较大,对企业的资产、负债及权益会产生一定的影响.由于实际上中方职工并未真正享受这些待遇.此项业务的提取往往被会计人员所忽视.很容易造成疏漏.根据有关制度规定,对此项会计业务必须做提取的账务处理.因此.应坚持权责发生制原则,遵循会计核算的程序进行账务调整.下面以一级科目进行核算.做账务调整表如下:
In the “three-funded” annual audit of enterprises, often found some outstanding accounting matters, mainly for the share of the unpaid, should not mention all the costs and expenses.For example, depreciation of fixed assets, intangible assets amortization , Withdrawal of four funds of Chinese staff and workers, carry-forward of foreign exchange gains and losses, etc. These outstanding accounting matters affect the authenticity of the annual accounting statements to varying degrees and must be carefully adjusted for accounting purposes. Directly offset the undistributed profits of the enterprise.If the adjustment is large, the accounting adjustment should be carried out according to the basic steps of the accounting cycle.Only in this way, the annual financial statements can reflect the financial status of the enterprise fairly, the operating results and the capital changes. Taking the withdrawing business of the four funds that have not finished the Chinese employees as an example, we will use the method of accounting adjustment as described below to talk about the handling of the accounting matters that are not fully performed in the “three-capital” audit of the Company. Adjustment of “Three-source” Enterprises to Meet Chinese Workers The four funds account for 49% of the total wages (of which 20% are for retirement, 20% for welfare benefits, 7.5% for medical expenses, 1.5% for education %) .A large amount of extraction of the assets, liabilities and rights of the enterprise will have some impact.Because in fact the Chinese workers do not really enjoy these benefits .This business is often withdrawn from the accounting staff ignored.Is easily lead to omissions .According to the relevant provisions of the system, the accounting business must be extracted from the accounts .Therefore, should adhere to the principle of accruals, accounting procedures in accordance with the accounting adjustments.Accounting below a subject.Accounting Adjustment table is as follows: