The so-called "carry-over" is an important specific business in accounting work. Usually, it is the practice of transferring the amount and balance of one account to this account or another account. This is called carry-over. Carry-forward generally has four purposes: one is to settle the balance of this account; The second is to calculate the cost of this reporting period; The third is to calculate the current profit and loss and profit realization; Fourth, in order to maintain the continuity of accounting work, the balance at the end of this accounting year must be transferred to the next accounting year.

(A) General ledger account settings

In order to accurately calculate employees' salaries, according to the Accounting Standards for Enterprises No.9-Employees' Salaries and the provisions of the Ministry of Finance Accounting [2006] 18, enterprises should set up general ledger accounts for employees' salaries payable. This is a collective allocation account. Debit records the actual amount of various employee salaries (wages and salaries, employee welfare funds, employee education funds, trade union funds, pension insurance, medical insurance, housing provident fund, etc.). ), the credit record is based on the amount allocated by the beneficiary. Generally speaking, this account has no balance.

If it is a credit balance, it reflects the unpaid employee salary at the end of the period. At this time, the "Payables" account is a liability account, not a collective distribution account.

1. This course accounts for all kinds of wages payable to employees by enterprises in accordance with relevant regulations. The employee rewards and welfare funds extracted from the net profit of foreign-invested enterprises according to regulations are also accounted for in this account.

2. This course can be accounted for in detail according to wages, employee welfare expenses, trade union funds, employee education funds, social insurance, housing provident fund, non-monetary benefits, dismissal benefits, share-based payment, etc.

3. The main accounting treatment of employees' salary payable by enterprises.

(1) Enterprises pay wages, bonuses, allowances, etc. For its employees, debit various funds (social security accumulation fund and personal income tax, etc.). ) Deducted from the salary payable to employees, credited to this account, credited to "bank deposit", "cash on hand", "other receivables", "taxes payable-personal income tax payable" and other subjects.

(2) The enterprise pays the employee welfare fee to the employee, debits the subject, and credits the subjects such as "bank deposit" and "cash on hand".

(3) The enterprise pays trade union funds and staff education funds for trade union operation and staff training, debits this subject and credits "bank deposit", "cash on hand" and other subjects.

(4) Enterprises shall pay social insurance premiums and housing accumulation funds in accordance with the relevant provisions of the state, debit the subjects and credit the subjects of "bank deposits".

(5) The compensation given to employees by the enterprise due to the termination of labor relations with employees shall be debited to this account and credited to such subjects as "bank deposit" and "cash on hand".

(6) The rent incurred by the enterprise to pay for the rental housing and other assets for the free use of employees shall be debited to this account and credited to such subjects as "bank deposit" and "cash on hand".

(7) On the exercise date, the enterprise shall pay the shares with the employees in cash, debit the subjects and credit the subjects such as "bank deposit" and "cash on hand".

(8) When an enterprise distributes its own products to employees, it shall debit the subject and credit the subject of "main business income"; At the same time, the cost of finished products should be carried forward. Those involved in the output tax of value-added tax should also be dealt with accordingly.

4. The enterprise shall deal with the following situations according to the beneficiaries of the services provided by employees:

(1) The wages of employees in the production department shall be debited to the subjects of "production cost", "development indirect cost" and "labor cost" and credited to this subject.

(2) the salary of the staff and workers of the management personnel shall be debited to the subject of "management expenses" and credited to this subject.

(3) The salary of the sales staff shall be debited to the subject of "sales expenses" and credited to this subject.

(4) Staff salaries and R&D expenditures borne by construction in progress shall be debited to the subjects of "construction in progress" and "R&D expenditures" and credited to this subject.

(5) Compensation for termination of labor relations with employees shall be debited to the subject of "management expenses" and credited to this subject.

(6) If assets such as houses and vehicles are provided to employees free of charge, the management expenses, production costs, sales expenses, development indirect expenses and other subjects shall be debited and credited to this account according to the depreciation amount to be accrued; At the same time, debit this account and credit the "accumulated depreciation" account.

(7) If the enterprise distributes the self-produced products to employees as employees' remuneration, it shall debit the subjects such as "management expenses", "production expenses", "sales expenses" and "development indirect expenses" and credit this subject.

(8) If the rented houses and other assets are used by employees free of charge, the rent payable for each period shall be debited to the subjects such as "management expenses", "production costs", "sales expenses" and "development indirect expenses" and credited to this subject.

(9) During the waiting period, on each balance sheet date, debit the subjects such as "management expenses", "production expenses", "sales expenses" and "development indirect expenses" according to the amount determined by the share-based payment criteria, and credit this subject.

(10) After the vesting date, debit or credit the "Fair Value Change Gain and Loss" account according to the amount determined by the share-based payment standard, and credit or debit this account.

(1 1) The employee bonus and welfare fund extracted from the net profit by foreign-invested enterprises according to regulations shall be debited to the subject of "profit distribution-extracted employee bonus and welfare fund" and credited to this subject.

(B) the organization of detailed accounting

Generally speaking, an enterprise should set the following detailed accounts of "Payable Employee Compensation":

1. Wages and salaries: refers to wages, bonuses, allowances and subsidies paid to employees according to regulations. For the specific scope, please refer to the Provisions on the Composition of Total Wages issued by the National Bureau of Statistics (1990).

2. Employee welfare expenses: According to the spirit of the new enterprise income tax law and its implementing regulations, it mainly includes:

1) Depreciation and maintenance costs of fixed assets of collective welfare facilities such as canteen, infirmary, nursery and sanatorium set up by enterprises, as well as wages and salaries, social insurance premiums, housing accumulation fund, labor costs and other labor costs of welfare department staff.

2) Housing subsidies, housing rent subsidies and housing difficulties subsidies, heating subsidies, staff heatstroke prevention and cooling expenses, depreciation, rent, maintenance and other expenses related to staff housing.

3) Subsidies to employees in difficulty, or fund expenditures established and managed by enterprises as a whole to help and relieve employees in difficulty.

4) Other sporadic welfare expenses paid to employees in kind and non-kind forms, such as funeral subsidies, pension expenses, one-child expenses, family leave travel expenses, meals, lunch expenses or canteen expenses subsidies, transportation subsidies for employees, medical subsidies and relief expenses for employees' immediate family members, medical expenses for retirees, and off-project expenses for retirees during festivals such as solatium.

Legal basis:

Article 40 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC).

The employee welfare expenses incurred by the enterprise shall not exceed 14% of the total wages and salaries, and shall be deducted.

Forty-first trade union funds allocated by enterprises according to the proportion of total wages not exceeding 2% shall be deducted.

Forty-second, unless otherwise stipulated by the competent department of finance and taxation of the State Council, the part of the employee education expenses incurred by the enterprise that does not exceed 2.5% of the total wages and salaries is allowed to be deducted; The excess shall be allowed to be carried forward and deducted in future tax years.