| 新会计准则下“应付职工薪酬”账户的账务处理 |
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| 引用本文： | 侯红英.新会计准则下“应付职工薪酬”账户的账务处理[J].武汉船舶职业技术学院学报,2009,8(6):59-61,67. |
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| 作者姓名： | 侯红英 |
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| 作者单位： | 武汉船舶职业技术学院经济管理系,湖北武汉,430050 |
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| 摘 要： | 在新企业会计准则中,取消了原来的＂应付工资＂和＂应付福利费＂账户,设置了＂应付职工薪酬＂账户来核算职工薪酬,其具体的核算内容较以前也有较大的改变。本文试从职工薪酬的账务处理方面来阐述其变化后的核算情况。
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| 关 键 词： | 新企业会计准则 应付职工薪酬 账务处理 |
Accounting Process of Employee's Payable Salary Accountunder the New Accounting Standards |
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| HOU Hong-ying.Accounting Process of Employee's Payable Salary Accountunder the New Accounting Standards[J].Journal of Wuhan Institute of Shipbuilding Technology,2009,8(6):59-61,67. |
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| Authors: | HOU Hong-ying |
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| Institution: | HOU Hong-ying(Wuhan Institute of Shipbuilding Technology,Wuhan 430050,China) |
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| Abstract: | Under the new accounting standards for enterprises,an account of employee＇s payable salary replaces the original accounts of payable salary and payable welfare to calculate employee＇s salary.As the calculated items in this new account that in the previous accounts to a large extent,this paper focuses on the discussion of calculation from the perspective of employee＇s salary accounting treatment. |
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| Keywords: | the new accounting standards for enterprises employee＇s payable salary the accounting process |
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