企业会计应该知道的.doc

企业的工会经费、职工教育经费、职工福利费如何计提2000-09-20 00:00:00 | 来源： | 作者： 　　　（１）企业的工会经费是按职工工资总额的２％计提拨交给工会的经费。????（２）企业的职工教育经费是指企业为职工学习先进技术和提高文化水平而支付的费用，按照职工工资总额的１．５％计提。????（３）企业职工福利费按照企业职工工资总额１４％提取。职工福利费主要用于职工的医药费（包括企业参加职工医疗保险交纳的保险费），医护人员的工资、医务经费，职工因公负伤赴外地就医路费，职工生活困难补助，职工浴室、理发室、幼儿园、托儿所人员工资以及国家规定开支的其他职工福利支出。 （一）并列关系名山大川 famous mountains and great rivers名胜古迹 scenic spots and historical??sites湖光山色 landscape of lakes and hills青山绿水 green hills and clear waters奇松怪石 strangely-shaped pines and grotesque?rock formations平等互利 equality and mutual benefit扬长避短 play up strengths and avoid weaknesses反腐倡廉 fight corruption and build a clean government简政放权 streamline administration and institute decentralization集思广益 draw on collective wisdon and absorb all useful ideas国泰民安 the country flourish and the people live in peace and harmony 政通人和 the government functions well and people cooperate well国计民生 national welfare and the people’s livelihood辞旧迎新 bid farewell to the old year and usher in the new徇私舞弊 bend the law for personal gain and engage in fraud流连忘返 linger on with no thought of leaving for home国际局势复杂多变 the complex and volatile international situation开拓进取 blaze new trails and forge ahead求同存异 seek common ground while shelving differences ? （二）?语意重复广袤无垠的中华大地 the boundless expanse of the Chinese territory高瞻远瞩的决策 a visionary/far-sighted decision贯彻落实重大决策carry out/ implement a series of major policy decisions层峦叠嶂 peaks rising one after another优胜劣汰 survival of the fittest延年益寿 prolong one’s life灵丹妙药 panacea / miraculous cure长治久安 a long period of stability求真务实 pragmatic审时度势 size up the trend of events招商引资 attract investment誉满全球举世闻名 world-renowned功在当代，利在千秋 in the interest of the current and future generations继往开来，承前启后 (continue the past and open up the future ) break new ground for the future路遥知马力，日久见人心 Time will tell.吃的苦中苦，方知甜中甜 no sweet without sweat车到山前必有路，船到桥头自然直 in the end things mend /there’s always a way out急功近利 eager for instant success and quick profits大