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首頁(yè) » 會(huì )計知識 » 補提福利費怎么做(計提福利費會(huì )計分錄怎么做)

補提福利費怎么做(計提福利費會(huì )計分錄怎么做)

分類(lèi)：會(huì )計知識 日期：2022-09-30 15:26 瀏覽：3 次

1.計提福利費會(huì )計分錄怎么做

計提職工福利費的會(huì )計分錄如下：

對于不同的職工類(lèi)型，計提職工福利費應計入不同的科目：

1、如果是企業(yè)中為生產(chǎn)產(chǎn)品服務(wù)的人員：

借：生產(chǎn)成本

貸：應付職工薪酬---職工福利

2、如果是企業(yè)行政管理人員：

借：管理費用

貸：應付職工薪酬---職工福利

3、如果是企業(yè)銷(xiāo)售部門(mén)人員：

借：銷(xiāo)售費用

貸：應付職工薪酬---職工福利

擴展資料：

《企業(yè)會(huì )計準則第9號——職工薪酬》應用指南規定：“沒(méi)有規定計提基礎和計提比例的，企業(yè)應當根據歷史經(jīng)驗數據和實(shí)際情況，合理預計當期應付職工薪酬。當期實(shí)際發(fā)生金額大于預計金額的，應當補提應付職工薪酬；當期實(shí)際發(fā)生金額小于預計金額的，應當沖回多提的應付職工薪酬。”

原來(lái)工資總額的14%屬于稅法規定的扣除比例，不屬于財政部規定的企業(yè)計提比例（會(huì )計處理應遵循財政部的有關(guān)規定）。因此，職工福利費屬于沒(méi)有規定計提比例的情況。

在新準則下，如果有明確的職工福利計劃，即有明確的金額和明確的支付對象范圍，（例如公司有成文的福利計劃，并通過(guò)《員工手冊》等方式傳達到各相關(guān)員工）則可以計提應付福利費。關(guān)鍵還是在于福利費的余額是否符合負債的定義。

以前那種提而不用的福利費是不符合負債定義的，新準則下不應繼續，即應付福利費不存在余額。

參考資料：搜狗百科-職工福利費

2.福利費等如何計提,會(huì )計分錄怎么做

1、農忙時(shí)雇傭農民工進(jìn)行生產(chǎn)的，應該是作勞務(wù)支出，不能計算在公司的工資總額中，也不能計提福利費。

2、管理人員工資是受計稅工資標準（月人均1600元）限制的：實(shí)際發(fā)放超過(guò)1600元的，超過(guò)部分需要調整增加應納稅所得額，這部分是不能計提福利費的，只能按1600月進(jìn)行計提；實(shí)際發(fā)放不足1600元的，差額工資是不能補提的，因此只能按實(shí)際發(fā)放工資計提。

3、福利費計提比例為14%，計提時(shí)：

借：管理費用等

貸：應付福利費

3.在計提應付福利費時(shí),會(huì )計分錄應該如何做

計提時(shí)：

借：相關(guān)成本費用科目

貸：應付福利費（新準則改為應付職工薪酬）

支付時(shí)：

借：應付福利費（新準則改為應付職工薪酬）

貸：銀行存款

相關(guān)成本費用科目的核算：

（一）生產(chǎn)、管理部門(mén)的人員（包括炊事人員、工會(huì )人員）工資、福利費，借記“生產(chǎn)成本”、“制造費用”、“管理費用”科目。

（二）應由采購、銷(xiāo)售費用開(kāi)支的人員工資、福利費，借記“營(yíng)業(yè)費用”科目（新準則改為銷(xiāo)售費用）。

（三）應由工程負擔的人員工資、福利費，借記“在建工程”等科目。

（四）應由職工福利費開(kāi)支的人員工資、福利費，借記“應付福利費”科目。

4.計提職工福利費怎么做會(huì )計分錄

對于不同的職工類(lèi)型，計提職工福利費應計入不同的科目：

企業(yè)中為生產(chǎn)產(chǎn)品服務(wù)的人員。

借：生產(chǎn)成本。

貸：應付職工薪酬———職工福利。

企業(yè)行政管理人員。

借：管理費用。

貸：應付職工薪酬———職工福利。

企業(yè)銷(xiāo)售部門(mén)人員。

借：銷(xiāo)售費用。

貸：應付職工薪酬———職工福利。

根據企業(yè)所得稅法規定，企業(yè)發(fā)生的職工福利費支出，不超過(guò)工資薪金總額14%的部分準予扣除。所以職工福利費不計提，可以按實(shí)列支，超過(guò)工資薪金總額14%的部分不能在稅前扣除。支付職工福利費應該納入工資薪金總額核算。

根據會(huì )計分錄涉及賬戶(hù)的多少，可以分為簡(jiǎn)單分錄和復合分錄。簡(jiǎn)單分錄是指只涉及兩個(gè)賬戶(hù)的會(huì )計分錄，即一借一貸的會(huì )計分錄，復合分錄是指涉及兩個(gè)（不包括兩個(gè)）以上賬戶(hù)的會(huì )計分錄。

層析法是指將事物的發(fā)展過(guò)程劃分為若干個(gè)階段和層次，逐層遞進(jìn)分析，從而最終得出結果的一種解決問(wèn)題的方法。利用層析法進(jìn)行編制會(huì )計分錄教學(xué)直觀(guān)、清晰，能夠取得理想的教學(xué)效果。

5.新會(huì )計準則下應付福利費這個(gè)科目怎么做

會(huì )計分錄如下：

借：應付職工薪酬—福利費

貸：銀行存款

貸：庫存現金

貸：庫存商品

貸：有關(guān)科目

比如職工的醫療衛生費用、職工困難補助費，以及應付的醫務(wù)、福利人員工資等。外商投資企業(yè)按規定從稅后利潤中提取的職工獎勵及福利基金，用于支付職工的非經(jīng)常性獎金（如特別貢獻獎、年終獎等）以及職工集體福利的，也通過(guò)“應付福利費”核算。企業(yè)在支付上述各項費用時(shí)，應付福利費即減少。

擴展資料

使用范圍

① 職工醫藥費（包括企業(yè)參加職工醫療保險交納的醫療保險費）、醫務(wù)人員工資、醫務(wù)經(jīng)費、職工因公負傷赴外地就醫路費等；

② 職工生活困難補助；

③ 職工浴室、理發(fā)室、托兒所、幼兒園人員的工資；

④ 按照國家規定開(kāi)支的其他職工福利支出。

參考資料來(lái)源：百度百科-應付福利費

6.按工資總額14%計提職工福利費的會(huì )計分錄怎么寫(xiě)

按工資總額14%計提職工福利費的原則是“誰(shuí)收益算在誰(shuí)的頭上”，因此計提福利費的會(huì )計分錄為：

借：生產(chǎn)成本

制造費用

管理費用

銷(xiāo)售費用

貸：應付職工薪酬-福利費

如果是生產(chǎn)工人，計提福利記為生產(chǎn)成本；如果是車(chē)間管理者，計提福利費記入制造費用；如果是管理人員，計提福利費則是管理費用，如果是銷(xiāo)售工人計提福利費記為銷(xiāo)售費用。

擴展資料：

企業(yè)按照有關(guān)規定向職工支付工資、獎金、津貼等，借記"應付職工薪酬"，貸記“銀行存款”、“庫存現金”等科目。

企業(yè)從應付職工薪酬中扣還的各種款項（代墊的家屬藥費、個(gè)人所得稅等）， 借記本科目，貸記“其他應收款”、“應交稅費——應交個(gè)人所得稅”等科目。

企業(yè)向職工支付職工福利費，借記本科目，貸記“銀行存款”、“庫存現金”科目。

企業(yè)支付工會(huì )經(jīng)費和職工教育經(jīng)費用于工會(huì )運作和職工培訓，借記本科目，貸記“銀行存款”等科目。

企業(yè)按照國家有關(guān)規定繳納社會(huì )保險費和住房公積金，借記本科目，貸記“銀行存款”科目。

企業(yè)因解除與職工的勞動(dòng)關(guān)系向職工給予的補償，借記本科目，貸記“銀行存款”、“庫存現金”等科目。

參考資料來(lái)源：百度百科-應付職工薪酬

補提福利費會(huì )計科目怎么做

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