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在深化企业改革、搞活企业内部分配制度中,一些企业较普遍地将基本工资、加班费及生产奖捆起来(以下简称工、奖)根据各种经济责任制实绩进行分配。有的既搞奖金又搞浮动升级。而原来各人的等级工资仅作为离退休、调动及升(晋)级的“档案工资”。这样,从工资发放单中已无法将“工资”、“奖金’、“浮动工资”明显地划分开。因此,财会部门在帐户处理时,就不能沿用原来的方法处理,即:借(减):应付工资贷(减):现金因为在实发数中包含着应由奖励基金列支的奖
In deepening enterprise reform and invigorating the internal distribution system of enterprises, some enterprises generally bundle basic salary, overtime pay and production awards (hereinafter referred to as work and awards) according to the performance of various economic responsibilities. Some engage in bonuses and engage in floating upgrades. The original level of wages for each person only as retired, transfer and promotion (Jin) level “file salary.” In this way, “wages”, “bonuses” and “floating wages” can not be clearly separated from the wage payment form, therefore, the accounting department can not follow the original method when handling accounts, that is, borrowing (subtracting) : Payroll Loan (Minus): Cash is included in the actual number due to be rewarded fund awards