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一、关于奖金逐步计入费用的会计处理按照规定,奖金已经列入费用的企业,分配计入费用的奖金,借记有关费用科目,贷记“应付工资”科目;奖金暂未列入费用的企业,按规定从利润中提取的部分,在“利润分配”科目下设置“转作奖金的利润”明细科目,企业提取的奖金,借记“利润分配——转作奖金的利润”科目,贷记“应付工资”科目。
1.Accounting for the gradual accrual of bonuses for expenses In accordance with the regulations, bonuses have been included in the expenses of the enterprises, the bonuses included in the accruals are deducted, debit the related expenses, and credited to the “payable wages” subject; the bonuses are not included in the fee yet. The enterprise, in accordance with the provisions of the part extracted from the profits, under the “profit distribution” subject under the “return for bonus profit” detailed subjects, the company to extract the bonus, debit the “profit distribution - transferred to bonus profits” subject, loan Record the “payable wages” subject.