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gong ye qi ye hui ji zhi du ruo gan wen ti de bu chong gui ding
Pages: 20-21
Year: Issue:  7
Journal: Finance and Accounting Monthly

Keyword:  应付工资利润分配盈余公积借记有关费用应付利润应收补贴款应付款贷记财务状况变动表;
Abstract: <正> 一、关于奖金逐步计入费用的会计处理按照规定,奖金已经列入费用的企业,分配计入费用的奖金,借记有关费用科目,贷记“应付工资”科目;奖金暂未列入费用的企业,按规定从利润中提取的部分,在“利润分配”科目下设置“转作奖金的利润”明细科目,企业提取的奖金,借记“利润分配——转作奖金的利润”科目,贷记“应付工资”科目。
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