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1.从今年一月一日起一九八五年以来国务院及市政府统一规定发给国营企业职工的各种副食品价格补贴,其中原由财政拨付和企业福利基金负担的部分(如一九八五年四月起实行的猪肉等副食品价格补贴等)改为全部在成本费用中列支,并按工资分配的渠道,借(增)记“基本生产”“辅助生产”“车间经费”“企业管理费”“营业外支出”等科目,借(减)记“专用基金”科目。贷(增)记“应付工资”“工资基
1. From January 1, this year, since the State Council and the municipal government unified the price subsidies for various non-staple foods distributed to workers in state-owned enterprises since 1985, the portion of the subsidy originally financed by the funds allocated and the welfare fund of the enterprise (such as 198 Subsidy subsidies for pork and other non-staple food products, which are in force from April 2005, are all replaced by costs and expenses and are reallocated to “basic production”, “auxiliary production” and “workshop funding” according to the distribution channels of wages. Corporate Management Fee, “” non-operating expenses “and other subjects, by (minus) record” special fund “subjects. Credit (increase) in mind, ”wages payable“ ”wage base