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一、工资科目设置问题企业发生的工资及其分配是通过工资科目进行核算的.有关工资科目的名称及设置方式屡有变更.鉴于工资帐户是个集合分配帐户,其性质与资金占用帐户相似,我以为企业对工资的核算,以在资金占用类设置“工资”科目,较为适宜.其理由:(1)各地各类企业工资发放日期,有的在月初,有的在月末,若在资金来源类设置“应付工资”科目,对先干活后取得工资时,从“应付”这个字面上讲,就不相吻合.如果在资金占用类设置“工资”科目,则不论上半月发工资,下半月发工资均能说得过去.(2)按现行国营工业企业会计科目对“应付工资”的规定:当月支付的工资,必须先记“应付工资”的减少,月终结转分配时才记入增加.发生倒置现象.如作为资金占用类的“工
1. Wage account setup issues The wages and distributions that occur in an enterprise are accounted for through the payroll account. The names and setting methods of the relevant payroll accounts are frequently changed. Given that the payroll account is a collective allocation account, its nature is similar to that of the capital occupancy account. It is more appropriate to set “wage” in the category of capital occupation. The reasons are: (1) The date of salary release for all types of enterprises, some at the beginning of the month, and some at the end of the month, if the funds Source class setting ”payable “ subject, when working for the first time to obtain wages, literally speaking, from the ”to deal with “ is not consistent. If you set ”salary“ subject in the capital occupation class, then Regardless of wages in the first half of the month, the wages in the second half of the month can be justified. (2) According to the provisions of the current state-owned industrial enterprise accounting subjects on ”payable wages": the wages paid in the current month must first be recorded as a reduction in payable wages. , when the month is transferred to the end of distribution, it is recorded as an increase. Inversion occurs. For example, as a type of capital occupation