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计算职工薪酬是济南代理记账公司后的第一要务
Employee compensation is calculated by jinan bookkeeping agency company after the first priority
A 基本概念
A basic concept
职工薪酬，是指公司为获得职工供应的效力而给予各种形式的报酬以及其他有关开支。职工薪酬不只包括公司必定时期支交给整体职工的劳动报酬总额，也包括按照薪酬的必定比例计算并计入本钱费用的其他有关开支。
Employee compensation, it is to point to the effectiveness of the company in order to obtain the worker supplies for various forms of compensation and other relevant expenses. Employee compensation not only includes company must have time to overall total labor compensation of the worker, also including calculated according to the proportion of must pay and other relevant expenses included in the cost of capital.
职工薪酬首要包括以下几个方面：
The worker pay first includes the following aspects:
1.薪酬、奖金、补助和补助;
1. The salary, bonus, allowance and allowance;
2.福利费(包括钱银性福利和非钱银性福利);
2. The welfare funds (including money and non money benefits).
3.“五险一金”，指公司为职工支交给有关部门的社会性保险费，以及为职工交纳的职工住所公积金;
3. The "five social insurance and one housing fund", refers to the company for the worker to the relevant departments of the social insurance premium, and pay for the worker worker house accumulation fund;
4、工会经费和教育经费，指有工会组织的公司按规矩应获取的工会经费以及职工接受教育应由公司背负的各种练习费用;
4, union funds and education funds, refers to a trade union organization according to the rules of company should obtain union funds and accept the education of the employees should be bear by the company of the cost of all kinds of practice;
5、赔偿及有关开支。
5, compensation and related expenses.
B 账户设置
B account Settings
1.“抵挡薪酬”账户
1. "resist the compensation" account
首要用于计算公司应当支交给职工的薪酬、奖金、补助和补助的负债类账户。借方刊出付出数额，贷方刊出发生数额，余额在贷方，表明抵挡未付金额。
First is used to calculate the company shall be to the worker's salary, bonus, allowance and allowance accounts of liabilities. Debit published pay amount, lenders published amounts, balance in the lender, show that resist the unpaid amount.
2.“抵挡保险费”账户
2. "resist the premium account"
首要用于计算公司为职工交纳的医疗保险费、养老保险费、失业保险费、工伤保险费和生孩子保险费等社会保险费的负债类账户。借方刊出付出数额，贷方刊出发生数额，余额在贷方，表明抵挡未付金额。
First is used to calculate the company for the medical treatment insurance premium of worker pay, endowment insurance, unemployment insurance, industrial injury insurance and birth insurance premium account of social insurance premium such as liabilities. Debit published pay amount, lenders published amounts, balance in the lender, show that resist the unpaid amount.
3.“抵挡住所公积金”账户
3. "resist the house accumulation fund account
首要用于计算公司为职工缴存的住所公积金的负债类账户。借方刊出付出数额，贷方刊出发生数额，余额在贷方，表明抵挡未付金额。
First is used to calculate the company account of capture puts accumulation fund of the residence of the liabilities for the worker. Debit published pay amount, lenders published amounts, balance in the lender, show that resist the unpaid amount.
C 账务处理
Accounting treatment is C
公司应当在职工在职的管帐时期，将抵挡的职工薪酬确以为负债，除因革除与职工的劳动联络给予的赔偿外，应当依据职工供应效力的获益目标，别离按下列情况处理：
Company shall account at the pipe of worker on-the-job period, employee compensation is to resist the assumed liabilities, except for ditching of compensation from contact with the worker's labor, shall be based on the worker supply effective benefit goal, separation according to the following conditions:
1.应由出产产品、供应劳务背负的职工薪酬，计入产品本钱或劳务本钱。
1. Should be produced products, supply the worker pay, labor with capital included in the product or service.
2.应由在建工程、无形资产背负的职工薪酬，计入缔造固定资产或无形资产本钱。
2. Should be by the projects under construction, intangible assets with the worker pay, included in the build fixed assets or intangible assets.
3.除上述以外的其他职工薪酬，计入当期损益。
3. In addition to the other worker pay, included in the current profits and losses.
职工薪酬是按照其发生地址进行归集，按照用途进行分配的。消费产品的工人薪酬薪酬借记“消费本钱”账户，供给劳务的工人薪酬薪酬借记“劳务本钱”账户，车间管理人员的薪酬薪酬借记“制造费用”账户，进行底子树立工程的人职薪酬薪酬借记“在建工程”账户，自创无形资产人员的薪酬薪酬借记“无形资产”账户，行政管理人职薪酬薪酬借记“管理费用”账户等，贷记“抵挡薪酬”账户。这种管帐处置办法与原抵挡薪酬的计算准则比较，职工薪酬分配途径扩展到无形资产本钱。
Employee compensation is according to the address for the collection, be distributed according to the purpose. Consumer products of workers' pay compensation "consumption capital" account, supply of labor workers' pay compensation "labor capital" account, workshop management personnel salary pay debit account "manufacturing cost", to work, set up the engineering people salary compensation "construction project" account, create intangible assets, personnel salary compensation "intangible assets" account, administrators salary pay debit account "management fees", "resist the compensation" account is credited. The tube with the original account disposal measures to resist the calculation principles of compensation, compensation extension to the intangible assets capital distribution channels.
公司为职工交纳的“五险一金”，应当按照职工地点岗位进行分配。别离借记“出产本钱”账户、“制造费用”账户、“在建工程”账户、“无形资产”账户、“管理费用”账户等，贷记“唐塞保险费”账户(或“唐塞住所公积金”账户)。交纳各种社会保险费用或住所公积金时，借记“唐塞薪酬”账户(职工背负有些)，借记“唐塞保险费”账户(或“唐塞住所公积金”账户)，贷记“银行存款”账户。
Company for worker pay the "five social insurance and one housing fund", should be carried out in accordance with the worker place jobs assigned. Separation produce "capital" account, "manufacturing cost" account, "construction project" account, "intangible asset", "management fees" account, "tang" premium account is credited (or "tang" house accumulation fund account). Pay social insurance premiums or house accumulation fund, "tang plug pay" account (worker with some), "tang" premium account (or "tang" house accumulation fund account), credit account "bank deposit".