问:全民所有制企业停工待工人员的基本生活费在会计上应如何处理? 答:在治理整顿期间,发给企业停工待工人员的工资和生活费,应通过“应付工资”或“工资基金”科目核算,并按照财务制度规定的渠道解决。由企业留用利润或其他专用基金开支的,借记“专用基金”(有关明细科目)科目,贷记“应付工资”或“工资基金”科 Q: How should the basic living expenses of employees in state-owned enterprises that have been suspended for work be accounted for? Answer: During the rectification period, the wages and living expenses that are issued to enterprises that have been suspended for work should pass the “payable wages” or “wage fund” subjects. Accounting, and in accordance with the channels prescribed by the financial system. If the company retains profits or other special fund expenses, debit the “special fund” (related detailed subject) subjects and credit the “payable wage” or “wage fund” section.