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职工调动工作,是经常发生的。但对调动职工的欠款如何处理,却是一个值得妥善解决的问题。现行制度规定:凡是调动职工的欠款,实行转移清理的办法,由调出单位填具“调出职工欠款转移通知单”三联,其中两联寄给调入单位,要求办理欠款转移手续;调入单位将回单联签证后退还调出单位,并按照欠款数额,借(增)记“其他应收款——调入职工欠款”科目,贷(增)记“其他应付款——待转调入职工欠款”科目,收回职工欠款时再转作营业外收入处理;调出单位收到回单联后,借(减)记“利润”——营业外支出”科目,
Staff redeployment work often happens. However, how to deal with the employee’s arrears is a problem worthy of a proper solution. The current system stipulates that: Any person who mobilizes the arrears of employees and implements the method of transfer and clean-up, the evacuation unit shall fill out the “triggered transfer notice of arrears of employees” triple, and two of them shall be sent to the transferred unit, requesting the transfer of arrears. The transferred unit will return the single-joint visa back to the unit, and according to the amount of arrears, borrow (increase) the account of “other receivables - redeployment of employee arrears”, credit (increase) in mind "other payables ——Subjects transferred to employee’s arrears shall be transferred back to non-operating income when the employee’s arrears are withdrawn; the transferred unit shall be credited (reduced) with “profit”—non-operating expenses” subject ,