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1999年初级技术职称考试辅导教材《成本会计》第三章“工业企业要素费用的核算”中有这样一段讲述:由于生活福利部门的一切费用一般都由应付福利费开支,因此,按生活福利部门人员工资和规定比例计提的职工福利费,从理论上说,也应由应付福利费开支。即借记“应付福利费”科目,贷记“应付福利费”科目,这样计算结果,一借一贷,互相抵销,应付福利费既没有增加,也没有减少。在实际工作中,为了增加福利费,增加职工福利,按生活部门人员工资和规定比例计提的职工福利费,不应由福利费开支,而作为管理费开支。即在计提福利费时,改为借记“管理费用”科目,贷记“应付福利费”科目。 这本《全国会计专业技术资格考试指定用书》的讲述既不严密,也与现行规章制度相抵触,误导了考生。
In 1999 the junior technical title examination counseling textbook “Cost Accounting” Chapter III “Industrial Enterprise Factor Accounting” there is such a description: Since all the costs of living welfare department are usually due to the welfare expenses, therefore, according to the Department of welfare Staff wages and provisions of the provisions of the proportion of employee benefits, in theory, should also be due to welfare expenses. That is to debit the “benefits payable” subject, credit “benefits payable” subjects, so calculated results, borrowing one by one, offset each other, the welfare benefits payable has neither increased nor decreased. In actual work, in order to increase the welfare fee and increase the employee benefit, the employee welfare fee accrued according to the wage and provisions of the living department shall not be used for the expenses of the management fee but for the expenses of the welfare fund. That is, in the calculation of welfare costs, instead of debit “management fees” subjects, credited to “benefits payable” subjects. This “national accounting professional and technical qualification exam book” narrative is neither tight, but also in conflict with the existing rules and regulations, misled the candidates.