某公司薪酬核算藥材管理制度設計-資料下載頁

　　

【正文】 tory costs and operating results in the period, and so have a certain impact.2 new Article IV criteria for the reunification of various trade unions pay the accounting treatment of workers in the enterprises should provide services to meet the accounting period will be recognized as the workers pay debt, in addition to pensation only included the dismissal of the current costs, according to benefit Targets included in the cost of assets or expense in the current period. The original system is in addition to wages and allowances Welfare by beneficiaries included assets, cost or expense in the current period, the other five workers pay as a risk the (medical insurance, endowment insurance, unemployment insurance and work injury insurance and Maternity insurance, housing provident fund), trade unions and workers of funding for education and other costs are all included in the current period. This means that enterprises will have the financial position, results of operations have a certain impact. Especially for industrial enterprises in the cost of inventory will have a greater influence3 for early lifting of labor relations and possible pensation, the original system, which requires at the time according to receive the new guidelines in line with requirements under certain conditions, is expected to be done liabilities, which will also affect the flow of business and liabilities of the profit and loss. However, enterprises should guard against the possible lifting of labor relations in the pensation control profits. Therefore, pensation for dismissal as the use of projected liabilities should be strictly defined and restricted, unless there is irrefutable evidence that enterprises will likely be the lifting of trade unions and labor relations and generate cash outflows, as projected liabilities can not be included in the current period and profit and loss , Conclusive evidence can be defined as enterprises with trade unions on behalf of the General Assembly or the trade union organizations have reached a formal lifting of trade unions in labor relations plan or agreement.Workers pay the meaning Workers pay for access to an enterprise workers and the services provided to the various forms of remuneration and other related expenses. Including specific。1 of the total wages constitute an integral part of all wages, including part of a total wages, such as bonuses, allowances, subsidies. 2 employee benefits, to improve the living conditions of workers, nonindependent legal entities, and foreign nonprofit hospital workers, bathrooms, food canteens and other benefits can be paid in. 3 workers union funds and funding for education, did not participate in the social pooling of retirees, such as wages and medical expenses. 4 one of the five insurance (oldage insurance, medical insurance, unemployment insurance and work injury insurance and maternity insurance, housing provident fund). 5 nonmonetary benefits, including a selfproducts enterprises granted to employees as welfare, corporateowned assets will be provided free of charge to the staff and workers to use, free of charge for workers to provide health care services. 6 dissolution of the labor relations pensation, in the light of international practice, the introduction of new guidelines for the dismissal of the benefits, not only when the workers have not the time to retirement, termination of the business ahead of its labor contract, or dismissal of the staff and give him a sum as pensation Funds, or in order to encourage voluntary staff reductions and to accept the pensation.Workers pay the scope of 1 One of the workers, is entered into labor contracts with enterprises of all personnel, including fulltime, parttime and temporary workers。 enterprises formally appointed officers, such as members of the Board, members of the board of supervisors in the business plan, direction and control, although not with the Corporate or labor contracts entered into by the official appointment, but to provide workers with similar services, also included trade union issues, such as labor and employment contract staff. 2 salaries of employees Inservice and afterservice provided to the staff and workers of the monetary and nonmonetary remuneration provided to the workers I, spouse, children or other dependants Bringing the benefits。 mercial insurance in the form of insurance benefits, but also to the workers salaries.To pay workers the main Accounting Treatment 1 An enterprise in accordance with the relevant provisions of workers to pay wages, bonuses, allowances, debit, to pay workers, credited to bank, cash and other subjects. From enterprises to pay workers in the recovery of payments (Daidian the families of drugs, personal ine tax, etc.), debit this subject, credited to other receivables, due taxes and fees should be sent to individuals Ine tax and other subjects. Enterprise employees to pay employee benefits, debit this subject, credited to bank, cash subjects. Corporate and union funds to pay workers in education funding for the operation of trade unions and staff training, the subjects debit, credit, bank deposits, and other subjects. In accordance with relevant regulations of the state enterprises to pay social insurance premiums and housing provident fund, debit this subject, credited to bank subjects. Enterprises due to the lifting of labor relations with trade unions to give workers pensation, debit this subject, credited to bank, cash and other subjects. 2 enterprise workers to provide services should be based on the target beneficiaries, to pay the workers were handling the situation The productive sector workers pay, debit, the cost of production and manufacturing costs, labor costs subjects, is credited to the subjects. Management personnel of the workers pay, debit, management fees subjects, is credited to the subjects. Sales of workers pay, debit, Cost of sales subjects, is credited to the