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按规定实行工资总额同经济效益挂钩的企业,应增设“502工资基金”科目,该科目下分设“应付工资”和“工资及工资增长基金”两个明细科目。同时取消“432应付工资”科目。这样,“专用基金——职工奖励基金”明细科目亦同时失去核算内容。我厂是国家1985年开始第一批实行工效挂钩的试点企业。为简化核算,我们自己设计和使用了一种明细帐和两种表(格式附后),减少了一些重复性的工作。
According to the provisions of the implementation of wage-related enterprises with economic benefits, should be additional “502 wage fund” subjects, the subjects are divided into “wages payable” and “salary and wage growth fund” two detailed subjects. At the same time cancel the “432 wages payable” subjects. In this way, the “special fund - employee incentive fund” details of the subjects also lost accounting content. Our factory is the first batch of pilot enterprises that the country started to carry out ergonomics in 1985. To simplify the accounting, we ourselves designed and implemented a subsidiary ledger and two types of tables (with the format attached), reducing some of the repetitive work.