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1、职工薪酬会计处理与税前扣除（Accountingtreatmentandpretaxdeductionofstaffsalary）AccountingtreatmentofstaffsalaryDefinition:inaccordancewiththe"EnterpriseAccountingStandardsNo.ninthpayworkers"(Accounting2006No.3)thedefinitionofemployeecompensation,referstotheenterpriseforw
2、orkerstoprovideservicesforallkindsofpaymentsandotherrelatedexpenses.Includingwages,bonuses,allowancesandsubsidies,welfareexpenses,medicalinsurance,pensioninsurance,unemploymentinsurance,work-relatedinjuryinsuranceandmaternityinsuranceandothersocialinsurance
3、,housingfund,unionfundsandemployeeeducationexpenses,nonmonetarybenefits,becauseinadditiontogivethesolutionofthelaborrelationshipwiththeemployeecompensationandotherservicesofferedbytheemployeesandotherrelatedexpenses.Sharepaymentalsobelongstothescopeofemploy
4、eecompensation,butitneedstobestandardizedaccordingto"EnterpriseAccountingStandardsNo.eleventh-sharepayment".Accountingtreatment:toconfirmthepayablestaffsalaryisgenerallydividedintomonetarystaffsalaryandnonmonetarystaffsalary.Itsaccountingentriesareasfollows
5、:1.accountingtreatmentofmonetarystaffsalaryProductioncost/manufacturingcost/laborcost/constructionproject/R&Dexpenditure/managementexpense/salesexpenseetc.Credit:salarypayabletoemployees(wages/socialinsurancepremiums/housingaccumulationfund/tradeunionfunds/
6、staffeducationfunds/nonmonetarybenefits/dismissalbenefits/sharepayments,etc.)Thebasicprincipleofaccountingtreatmentisthatthecreditisrecognizedaspayabletotheemployees,andthedebtorischargedtothecorrespondingcostsubjectaccordingtothebeneficiaryofthelaborservic
7、eprovidedbytheemployee.2.nonmonetaryemployeesalaryaccountingtreatmentBorrowing:productioncostsManufacturingexpensesManagementexpensesLoan:payabletoemployees--nonmonetarywelfareBorrowing:salarypayabletoemployees--nonmonetarybenefitsCredit:mainbusinessincomeT
8、axpayable-VATpayable(VAT)MainbusinesscostCredit:inventorygoodsThebasicprinciplesofAccounting:enterpriseswithitsownproducts,asnonmonetarybenefitspaidtoworkers,shouldbebasedonthereturnobject,accordingtot
