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在《浙江省乡镇企业财务会计制度》和《乡镇企业会计教材》(浙江科学技术出版社出版)、《乡镇工业会计》(杭州长征业余学校编印)三书中,对于部分会计科目和会计事务的处理是围绕着所得税而设计的,而没有考虑如何正确反映产品成本。例如对产品成本重要组成部分的工资,在生产经营费用帐户只记入计税工资,而将实际工资与计税工资的差额直接记入利润分配帐户。具体帐务处理如下: 1、支付实际工资时: 增(借):工资减(贷):有关帐户2、月末按计税工资总额,分配计入生产费用
In the three books “Financial Accounting System of Township Enterprises in Zhejiang Province” and “Accounting Materials for Township Enterprises” (published by Zhejiang Science and Technology Press) and “Accounting for Township Industry” (printed by Hangzhou Changzheng Amateur School), for some accounting subjects and accounting matters The treatment is designed around the income tax, without considering how to correctly reflect the cost of the product. For example, for wages that are an important part of the product cost, the account for production and operating expenses is only charged to the taxable salary, and the difference between the actual wage and the taxable wage is directly charged to the profit distribution account. The specific accounting treatment is as follows: 1. When real wages are paid: Increase (borrow): Wages decrease (credit): The relevant accounts 2 and the total taxable wage at the end of the month are allocated to the production cost