計算職工薪酬是濟南代理記賬公司后的第一要務

　　Employee compensation is calculated by jinan bookkeeping agency company after the first priority

　　A 基本概念

　　A basic concept

　　職工薪酬，是指公司為獲得職工供應的效力而給予各種形式的報酬以及其他有關開支。職工薪酬不只包括公司必定時期支交給整體職工的勞動報酬總額，也包括按照薪酬的必定比例計算并計入本錢費用的其他有關開支。

　　Employee compensation, it is to point to the effectiveness of the company in order to obtain the worker supplies for various forms of compensation and other relevant expenses. Employee compensation not only includes company must have time to overall total labor compensation of the worker, also including calculated according to the proportion of must pay and other relevant expenses included in the cost of capital.

　　職工薪酬首要包括以下幾個方面：

　　The worker pay first includes the following aspects:

　　1.薪酬、獎金、補助和補助;

　　1. The salary, bonus, allowance and allowance;

　　2.福利費(包括錢銀性福利和非錢銀性福利);

　　2. The welfare funds (including money and non money benefits).

　　3.“五險一金”，指公司為職工支交給有關部門的社會性保險費，以及為職工交納的職工住所公積金;

　　3. The "five social insurance and one housing fund", refers to the company for the worker to the relevant departments of the social insurance premium, and pay for the worker worker house accumulation fund;

　　4、工會經費和教育經費，指有工會組織的公司按規矩應獲取的工會經費以及職工接受教育應由公司背負的各種練習費用;

　　4, union funds and education funds, refers to a trade union organization according to the rules of company should obtain union funds and accept the education of the employees should be bear by the company of the cost of all kinds of practice;

　　5、賠償及有關開支。

　　5, compensation and related expenses.

　　B 賬戶設置

　　B account Settings

　　1.“抵擋薪酬”賬戶

　　1. "resist the compensation" account

　　首要用于計算公司應當支交給職工的薪酬、獎金、補助和補助的負債類賬戶。借方刊出付出數額，貸方刊出發生數額，余額在貸方，表明抵擋未付金額。

　　First is used to calculate the company shall be to the worker's salary, bonus, allowance and allowance accounts of liabilities. Debit published pay amount, lenders published amounts, balance in the lender, show that resist the unpaid amount.

　　2.“抵擋保險費”賬戶

　　2. "resist the premium account"

　　首要用于計算公司為職工交納的醫療保險費、養老保險費、失業保險費、工傷保險費和生孩子保險費等社會保險費的負債類賬戶。借方刊出付出數額，貸方刊出發生數額，余額在貸方，表明抵擋未付金額。

　　First is used to calculate the company for the medical treatment insurance premium of worker pay, endowment insurance, unemployment insurance, industrial injury insurance and birth insurance premium account of social insurance premium such as liabilities. Debit published pay amount, lenders published amounts, balance in the lender, show that resist the unpaid amount.

　　3.“抵擋住所公積金”賬戶

　　3. "resist the house accumulation fund account

　　首要用于計算公司為職工繳存的住所公積金的負債類賬戶。借方刊出付出數額，貸方刊出發生數額，余額在貸方，表明抵擋未付金額。

　　First is used to calculate the company account of capture puts accumulation fund of the residence of the liabilities for the worker. Debit published pay amount, lenders published amounts, balance in the lender, show that resist the unpaid amount.

　　C 賬務處理

　　Accounting treatment is C

　　公司應當在職工在職的管帳時期，將抵擋的職工薪酬確以為負債，除因革除與職工的勞動聯絡給予的賠償外，應當依據職工供應效力的獲益目標，別離按下列情況處理：

　　Company shall account at the pipe of worker on-the-job period, employee compensation is to resist the assumed liabilities, except for ditching of compensation from contact with the worker's labor, shall be based on the worker supply effective benefit goal, separation according to the following conditions:

　　1.應由出產產品、供應勞務背負的職工薪酬，計入產品本錢或勞務本錢。

　　1. Should be produced products, supply the worker pay, labor with capital included in the product or service.

　　2.應由在建工程、無形資產背負的職工薪酬，計入締造固定資產或無形資產本錢。

　　2. Should be by the projects under construction, intangible assets with the worker pay, included in the build fixed assets or intangible assets.

　　3.除上述以外的其他職工薪酬，計入當期損益。

　　3. In addition to the other worker pay, included in the current profits and losses.

　　職工薪酬是按照其發生地址進行歸集，按照用途進行分配的。消費產品的工人薪酬薪酬借記“消費本錢”賬戶，供給勞務的工人薪酬薪酬借記“勞務本錢”賬戶，車間管理人員的薪酬薪酬借記“制造費用”賬戶，進行底子樹立工程的人職薪酬薪酬借記“在建工程”賬戶，自創無形資產人員的薪酬薪酬借記“無形資產”賬戶，行政管理人職薪酬薪酬借記“管理費用”賬戶等，貸記“抵擋薪酬”賬戶。這種管帳處置辦法與原抵擋薪酬的計算準則比較，職工薪酬分配途徑擴展到無形資產本錢。

　　Employee compensation is according to the address for the collection, be distributed according to the purpose. Consumer products of workers' pay compensation "consumption capital" account, supply of labor workers' pay compensation "labor capital" account, workshop management personnel salary pay debit account "manufacturing cost", to work, set up the engineering people salary compensation "construction project" account, create intangible assets, personnel salary compensation "intangible assets" account, administrators salary pay debit account "management fees", "resist the compensation" account is credited. The tube with the original account disposal measures to resist the calculation principles of compensation, compensation extension to the intangible assets capital distribution channels.

　　公司為職工交納的“五險一金”，應當按照職工地點崗位進行分配。別離借記“出產本錢”賬戶、“制造費用”賬戶、“在建工程”賬戶、“無形資產”賬戶、“管理費用”賬戶等，貸記“唐塞保險費”賬戶(或“唐塞住所公積金”賬戶)。交納各種社會保險費用或住所公積金時，借記“唐塞薪酬”賬戶(職工背負有些)，借記“唐塞保險費”賬戶(或“唐塞住所公積金”賬戶)，貸記“銀行存款”賬戶。

　　Company for worker pay the "five social insurance and one housing fund", should be carried out in accordance with the worker place jobs assigned. Separation produce "capital" account, "manufacturing cost" account, "construction project" account, "intangible asset", "management fees" account, "tang" premium account is credited (or "tang" house accumulation fund account). Pay social insurance premiums or house accumulation fund, "tang plug pay" account (worker with some), "tang" premium account (or "tang" house accumulation fund account), credit account "bank deposit".

　　濟南代理記賬公司:http://www.yinyon.cn/