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湖北省劳动人事厅、财政厅和人民银行等七单位制订的《湖北省劳动合同制工人退休养老基金管理试行办法》,规定社会劳动保险事业单位,共设置一级会计科目10个。即资金来源类“退休养老基金”、“转入退休养老基金”、“收入管理费”、“暂存款”4个;资金运用类“退休养老基金支出”、“转出退休养老基金”、“上交管理费”、“暂付款”4个;资金结存类“库存现金”、“退休养老基金存款”两个。我觉得这样设置科目不能适应实际会计工作的需要,建议作如下改进。(1)将资金来源类的“收入管理费”科目,改为“管理费收入”,核
Hubei Province Labor and Personnel Office, the Ministry of Finance and the PBC and other seven units to develop “Hubei Province, the labor contract system of workers retirement pension fund trial approach,” stipulates that the social labor insurance institutions, set a total of 10 accounting subjects. Namely, the source of funds “retirement pension fund”, “transfer to retirement pension fund”, “income management fee” and “temporary deposit” 4; fund utilization category “retirement pension fund expenditure”; “retirement retirement pension fund” Handed in management fees “,” temporary payments “4; funds balance class” inventory cash “,” retirement pension fund deposits “two. I think this set of subjects can not meet the needs of the actual accounting work, it is proposed to make the following improvements. (1) Change the ”Revenue Management Fee“ subject of funding source into ”management fee income", nuclear