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财政部根据国务院关于国营企业工资改革问题的通知和其他有关规定,以(85)财会字第66号通知,对国营工业企业工资改革有关会计处理问题规定如下:第一、实行工资总额同经济效益挂钩浮动办法的企业一、会计科目(一)企业应增设“502工资基金”科目。
In accordance with the Circular of the State Council on Wage Reform in State-owned Enterprises and other relevant provisions, the Ministry of Finance stipulates the accounting treatment of wage reform in state-owned industrial enterprises as follows: (85) Enterprises linked to a floating approach First, the accounting subjects (A) enterprises should be additional “502 wage fund” subjects.