会计科目明细说明.docVIP

会计科目明细说明 实用的营业费用、管理费用明细科目设置及说明 营业费用 ?1.营业费用—工资—基本工资 —加班费 说明:本二级科目包含两个三级科目，“基本工资”指公司营业部正式职工应的工资扣除 “加班费”后的全部工资。“加班费”指营业部职工加班所的工资。 ?2.营业费用—职工福利费—福利费 —医疗补助 说明:本二级科目包含两个三级科目，“福利费”指营业部职工体检费，误餐补助，租房补贴，节日礼金，保洁员工资，医疗费，冬季取暖费，购液化气等，“医疗补助”指公司和个 人按一定工资比例交纳的一种医疗基金。。 ?3.营业费用—职工教育经费 说明:本二级科目指公司营业部按照一定工资标准计提的公司职工教育基金。 ?4.营业费用—待业保险费 说明:本二级科目阐述的是公司和营业部个人按一定工资比例交纳的社会保险的一种。 ?5.营业费用—劳动保险费 说明:本二级科目阐述的是公司和营业部个人依据一定工资比例交纳的社会保险的一种。 ?6.营业费用—工会经费 说明:本二级科目指的是公司和营业部个人按一定工资比例交纳的工会费。 ?7.营业费用—住房公积金 说明:本二级科目指公司和个人按一定工资比例交纳的购房基金。 ?8.营业费用—劳动保护费 说明:本二级科目指营业部职工购买劳保用品所发生的费用。 ?9.营业费用—办公费—书报费 —印刷费 —日常办公用品费 —消耗用品费 —其他 说明:本二级科目包含五个三级科目，其中“书报费”指营业部门购书，订报刊杂志的费用，“印刷费/复印费”指营业部印名片、劳动合同、公司内部报纸等，“日常办公用品”指营业部门每月按预算标准购买的办公用品及为新员工购买的小件办公品，以及传真机、打印机、复印机用色带、墨盒、墨粉、复印纸等，“消耗用品费”仅限各营业部购咖啡，茶叶，纸杯，纯净水，矿泉水，纸巾等的费用，“其他”包含营业部分支机构登记注册费，刻章费，复印 费等。 ?10.营业费用—物料消耗 200 Yuan, construction person in charge a fine of 50 Yuan. (8) no permit to work and the job in accordance with the provisions, on the job unit fined 300 yuan, the unit will charge a fine of 100 Yuan. 7.5.3 accident penalties (1) injuries fatalities directly punished 1~2 million. Direct responsibility for the accident and have the corresponding responsibility of leadership, such as concerning administrative sanctions, should be brought to the company or the relevant Department. (2) personal injury accident occurred, the direct punishment 0.5-10,000 yuan, responsible for the direct responsibility for the accident and the responsibility of leadership, such as concerning administrative sanctions should be dealt with by the personnel Department of the company. (3) personal injury accident occurs, the direct punishment 500-1000, who is directly responsible for the accident responsibility, give notice of criticism and 50-100 economic sanctions against them. (4) to conceal the accident, reported without undue delay or false, to inform the administrative leadership of the criticism, resulting in serious consequences, the pursuit of leadership, along with 50