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为了贯彻实施修订后的《企业财务通则》(财政部令第41号),做好企业新旧财务制度的转换工作,推进企业财务制度的改革,财政部近日以财企[2007]48号文就有关问题通知如下:1、关于职工福利费财务制度改革的衔接问题。修订后的《企业财务通则》实施后,企业不再按照工资总额14%计提职工福利费,2007年已经计提的职工福利费应当予以冲回。截至2006年12月31日,应付福利费账面余
In order to implement the revised General Rules for Corporate Finance (No. 41 of the Ministry of Finance), to do a good job of converting the old and new financial systems and to promote the reform of the financial system of the enterprises, the Ministry of Finance recently issued a circular on the basis of Cai Qi [2007] No. 48 The notice of the issue is as follows: 1, on the welfare of staff financial system reform convergence problem. After the revised “General Rules for Enterprise Finance” is implemented, the enterprise no longer accrues the employee benefit expense according to 14% of the total salary, and the employee benefit expense already appropriated in 2007 should be redacted. As of December 31, 2006, there are balances of welfare funds payable