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为了贯彻落实《企业会计准则》,更好地执行新的行业会计制度,现将全民所有制工业企业执行新制度中涉及的有关问题规定如下: 一、关于奖金逐步计入费用的会计处理按照规定,奖金已经列入费用的企业,分配计入费用的奖金,借记有关费用科目,贷记“应付工资”科目;奖金暂未列入费用的企业,按规定从利润中提取的部分,在“利润分配”科目下设置“转作奖金的利润”明细科目,企业提取的奖金,借记“利润分配——转作奖金的利润”科目,贷记“应付工资”科目。实行工资总额同经济效益挂钩办法的企业,按规定提取的新增效益工资,计入管理费用,借记“管理费用”科目,贷记“应付工资”科目。
In order to implement the “Accounting Standards for Business Enterprises” and to better implement the new accounting system for industry, the relevant issues concerning the implementation of the new system of the state-owned industrial enterprises are hereby formulated as follows: I. Accounting for the progressive inclusion of bonuses in expenses In accordance with the regulations, Bonuses have been included in the cost of the enterprise, the distribution of bonuses included in the expenses, debit the relevant expense account, credit “wages payable ” subjects; bonus not yet included in the cost of the business, according to the provisions of the part extracted from the profits, “Profit distribution ” subjects set “turn bonus for profit ” details of the subjects, the enterprise extract bonus, debit “profit distribution - transfer bonus ” account, credited “subject. The enterprises that implement the method of linking the total wage with the economic benefit shall be included in the management fees, debit ”management fee “ subjects and credited ”salary payable " subjects according to the provisions of the new benefit salary.