资源描述：
《非货币性职工薪酬会计处理浅析（analysis of non monetary staff salary accounting treatment）》由会员上传分享，免费在线阅读，更多相关内容在教育资源-天天文库。
1、非货币性职工薪酬会计处理浅析（Analysisofnonmonetarystaffsalaryaccountingtreatment）Accountingandinformationdisclosureinordertoregulatetheenterprisetoobtainemployeeservicesandgiveallformsofcompensationandotherrelatedexpenses,theMinistryofFinanceissuedthe"accountingsta
2、ndardsforEnterprisesNo.ninth-payworkers"andtherelatedinterpretation.Thenewstandarddefinestheconceptandconnotationofstaffcompensation,expandsitsaccountingscope,andputsforwardtheconceptof"nonmonetarywelfare"forthefirsttimeinthesalaryofstaffandworkers.Fi
3、rst,theself-producedproductsorpurchasedgoodsaswelfarebenefitstostaffTheenterpriseforitsproductsasnonmonetarybenefitsprovidedtoemployees,accordingtothefairvalueoftheproductsandrelatedtaxesandfeesincludedintherelevantassetcostsorcurrentprofitsandlosses,
4、andconfirmthesalarypayable;atthesametimetoconfirmthemainbusinessincome,thecostofsalestransferandrelatedtaxtreatmentandnormalsalesofgoodsthesame.Topurchasecommoditiesasnonmonetarybenefitsprovidedtoemployees,accordingtothefairvalueofthegoodsandthereleva
5、nttaxesincludedintherelevantassetcostsorcurrentprofitsandlosses,andconfirmthesalarypayable;theactualpurchaseoffsetsalarypayable.Itshouldbenotedthat,whendealingwiththeaccounts,enterprisesshouldfirstcollectthenonmonetarybenefitsofthecurrentcostthroughth
6、e"PAYABLEworkers"account,inordertoaccuratelydeterminethelaborcostsofenterprises.1]isagarmentprocessingenterprisewithatotalof238employees,ofwhom200aredirectlyinvolvedinproduction,and38arefromheadquarters.InSeptember2007,thecompanyproduced60yuanworthoft
7、hermalunderwearandpurchasedaboxof80yuanfreefoodgiftboxesastheMidAutumnFestivalbenefitstoallstaff.Thermalunderwearsetpriceis100yuan,theVATrateapplicabletoChangDacompanyis17%.TheVATgiftspecialinvoiceissuedbyChangDacompanyhasbeenissuedwiththeapplicableta
8、xrateof17%.(1)thetotalpriceofthermalunderwearsetsis=100*200100*38=23800(yuan)ThermalunderwearsetstheVAT=100*200*17%100*38*17%=4046(yuan)Totalremunerationpayabletoemployees=238004046=27846(yuan)Thetotalcostofthermalunderwearsetsis=60*238=14280(
