应付职工工资（Payroll payable to employees）.docVIP

应付职工工资（Payroll payable to employees） Payroll payable First, the accounting of enterprises in accordance with the relevant provisions of the various salaries payable to employees. The reward and welfare fund for workers and staff members of foreign invested enterprises in accordance with the regulations, which are collected from the net profits, is also accounted for in this subject. Two, the subject should be in accordance with the salary, welfare and social insurance, housing provident fund, trade union funds, employee education expenses and termination of labor relations compensation employee compensation payable project accounting for details. Three, deal with the main accounting treatment of staff salaries (1) enterprises pay wages, bonuses and allowances to their employees in accordance with the relevant provisions, and debit their subjects, and credited the bank deposits and cash. From the enterprise employee compensation payable deducted payments also (on behalf of the families of drugs, personal income tax), debit of the subjects, credited other receivables and taxes payable - personal income tax payable title. The enterprise pays the staff and workers welfare expenses to the staff, debit the subjects, and credited the bank deposits and the cash subjects. Enterprises pay union funds and staff education funds for union operation and staff training, debit of this subject, credited to bank deposits and other subjects. Enterprises shall pay social insurance premiums and housing accumulation funds in accordance with relevant state regulations, debit their subjects and credited the bank deposits. In case the enterprise compensates the staff and workers for the termination of the labor relationship with the employees, it shall debit the subject, credited the bank deposit, and the cash and so on. (two) the enterprise shall, in accordance with the beneficiaries of the services provided by the employees, deal with the following conditions for the payment of staff and