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一、会计处理 “三项费用”,是指职工工会经费、职工福利费和职工教育经费。现行财务制度规定,职工工会经费、职工福利费、职工教育经费,分别按照企业职工工资总额的2％、14％和1.5％提取。 1.职工工会经费,是指按照职工工资总额的2％计提拨交给工会的经费。 2.职工教育经费是指企业为职工学习先进技术和提高文化水平而支付的费用。职工教育经费的开支范围主要应注意下列内容:
First, the accounting treatment “three costs” refers to the staff and workers union funds, employee benefits and staff education funding. The current financial system stipulates that employees ’union funds, employee welfare expenses and employee education expenses shall be respectively withdrawn at 2%, 14% and 1.5% of the total employees’ wages. 1. Employee union funds refer to the funds appropriated to the trade unions based on 2% of the total wages of employees. 2. Employee Education Expenditure refers to the fees paid by enterprises for learning advanced technologies and raising their educational level. The scope of expenditures for staff education expenses mainly should pay attention to the following contents: