应付工资结算（Payroll settlement）.docVIP

应付工资结算（Payroll settlement） I. calculation of wage settlement Wage settlement refers to the liquidation activities between enterprises and their employees, including wages payable, all kinds of withholding (including replacement funds) and actual amounts. In order to sum up the settlement and distribution of wages payable by enterprises, enterprises should set up PAYABLE wages subjects. PAYABLE wages belong to a liability class, where the lender registers the total amount payable (i.e., the distribution of wages), the amount of wages paid by the borrower and the amount withheld, and no balance at the end of the term. PAYABLE wages subjects should be set PAYABLE wages detailed account, according to the specific circumstances of the enterprise, according to the categories of workers, the total wages of the composition, content, such as detailed accounting. It should be noted that, for a variety of wage payment together with not included in the total wage payments, such as retirement pension and welfare benefits, not in the wages subject to accounting, and should be credited directly to the management fees and other relevant subjects. The calculation of wage settlement is based on the payroll settlement summary. The accounting of wage settlement generally includes the calculation of cash withdrawal, payment of wages, transfer, withholding and so on. According to the relevant data of the salary settlement summary table, the general accounting of wage settlement is explained. The enterprises in accordance with the table paid and pension cash from the bank, for the payment of wages, according to the payment voucher check stubs in bank deposits, the following entry should be made: Cash 199700 Bank deposit 199700 According to the table in the payment of wages paid in cash, according to wage settlement fill in cash vouchers, accounting entries are as follows: Salary payable at 189960 Cash 189960 According to the retired, pension list and payroll summary table two table transf