企业会计应该知道的.doc

企业的工会经费、职工教育经费、职工福利费如何计提2000-09-20 00:00:00 | 来源： | 作者： （）企业的工会经费是按职工工资总额的计提拨交给工会的经费。（）企业的职工教育经费是指企业为职工学习先进技术和提高文化水平而支付的费用，按照职工工资总额的计提。（）企业职工福利费按照企业职工工资总额提取。职工福利费主要用于职工的医药费（包括企业参加职工医疗保险交纳的保险费），医护人员的工资、医务经费，职工因公负伤赴外地就医路费，职工生活困难补助，职工浴室、理发室、幼儿园、托儿所人员工资以及国家规定开支的其他职工福利支出。 职工教育经费：争取按2.5提取 近日，财政部、国家税务总局等11家单位联合下发关于企业职工教育经费提取与使用管理的意见（财建2006317号）规定，要切实保证企业职工教育培训经费足额提取及合理使用，（一）切实执行国务院关于大力推进职业教育改革与发展的决定（国发200216号）中关于“一般企业按照职工工资总额的1.5足额提取教育培训经费，从业人员技术要求高、培训任务重、经济效益较好的企业，可按2.5提取，列入成本开支”的规定，足额提取职工教育培训经费。要保证经费专项用于职工特别是一线职工的教育和培训，严禁挪作他用。（二）按照国家统计局关于工资总额组成的规定（国家统计局1990年第1号令），工资总额由计时工资、计件工资、奖金、津贴和补贴、加班加点工资、特殊情况下支付的工资6个部分组成。企业应按规定提取职工教育培训经费，并按照计税工资总额和税法规定提取比例的标准在企业所得税税前扣除。当年结余可结转到下一年度继续使用。许多企业还有些问题不清楚，纷纷打电话向税务机关咨询。笔者认为，要理解新的政策规定，必须把握住两大区别。第一大区别是工资总额与计税工资总额。工资总额是企业实际发放的工资总额，计税工资总额是允许税前扣除的工资总额。根据关于工资总额组成的规定（1990年国家统计局令第1号）第四条明确了工资总额由上述6个部分组成。该文件第十一条规定：“下列各项不列入工资总额的范围：（一）根据国务院发布的有关规定颁发的发明创造奖、自然科学奖、科学技术进步奖和支付的合理化建议和技术改进奖以及支付给运动员、教练员的奖金；（二）有关劳动保险和职工福利方面的各项费用；（三）有关离休、退休、退职人员待遇的各项支出；（四）劳动保护的各项支出；（五）稿费、讲课费及其他专门工作报酬；（六）出差伙食补助费、误餐补助、调动工作的旅费和安家费；（七）对自带工具、牲畜来企业工作职工所支付的工具、牲畜等的补偿费用；（八）实行租赁经营单位的承租人的风险性补偿收入；（九）对购买本企业股票和债券的职工所支付的股息（包括股金分红）和利息；（十）劳动合同制职工解除劳动合同时由企业支付的医疗补助费、生活补助费等；（十一）因录用临时工而在工资以外向提供劳动力单位支付的手续费或管理费；（十二）支付给家庭工人的加工费和按加工订货办法支付给承包单位的发包费用；（十三）支付给参加企业劳动的在校学生的补贴；（十四）计划生育独生子女补贴。”而根据企业所得税暂行条例实施细则第十一条规定：“计税工资，是指计算应纳税所得额时，允许扣除的工资标准。包括企业以各种形式支付给职工的基本工资、浮动工资，各类补贴、津贴、奖金等。”因此，计税工资总额也就是企业当年允许税前扣除的工资、薪金总和。根据财政部、国家税务总局关于调整计税工资扣除限额等有关问题的通知（财税1999258号）规定，计税工资的人均月扣除限额为800元，个别省级地区经财政部和国家税务总局审定，可以上浮20%。在计算工资总额时，“下列人员不得列入计税工资人员基数：1.与企业解除劳动合同关系的原企业职工；2.虽未与企业解除劳动合同关系，但企业不支付基本工资、生活费的人员；3.由职工福利费、劳动保险费等列支工资的职工。”只有当工资总额未达到税前扣除标准时，计税工资总额才与工资总额相等。第二大区别是教育经费的提取与扣除。根据国务院关于大力推进职业教育改革与发展的决定（国发200216号）、国务院关于大力发展职业教育的决定（国发200535号）两个文件规定，“一般企业按照职工工资总额的1.5足额提取教育培训经费，从业人员技术要求高、培训任务重、经济效益较好的企业，可按2.5提取，列入成本开支。”也就是说，提取的计算基数是职工工资总额。而根据企业所得税暂行条例第六条规定，职工教育经费按照计税工资总额的1.5%计算扣除，扣除的计算基数是计税工资总额。通常情况下，计税工资总额小于职工工资总额，即提取教育经费的金额不能全部税前扣除，因此财建2006317号文件特别强调了“企业应按规定提取职工教育培训经费，并按照计税工资总额和税法规定提取比例的标准在企业所得税税前扣除。当年结余可结转到下一年度继续使用”。许多企业觉得“从业人员技术要求高、培训任务重、经济效益较好”这一前提条件难以把握。有待于财政部和国家税务总局对此作出具体规定。事实上，到目前为止，仅有中国石油天然气股份有限公司和中国石油化工股份有限公司等个别公司，提取的职工教育经费可以按照计税工资总额2.5%税前扣除（国税函2005854号）。笔者认为，在没有具体规定之前，企业还需积极与税务机关沟通，逐级上报请示，争取得到批准。 （一）并列关系名山大川 famous mountains and great rivers名胜古迹 scenic spots and historicalsites湖光山色 landscape of lakes and hills青山绿水 green hills and clear waters奇松怪石 strangely-shaped pines and grotesquerock formations平等互利 equality and mutual benefit扬长避短 play up strengths and avoid weaknesses反腐倡廉 fight corruption and build a clean government简政放权 streamline administration and institute decentralization集思广益 draw on collective wisdon and absorb all useful ideas国泰民安 the country flourish and the people live in peace and harmony政通人和 the government functions well and people cooperate well国计民生 national welfare and the peoples livelihood辞旧迎新 bid farewell to the old year and usher in the new徇私舞弊 bend the law for personal gain and engage in fraud流连忘返 linger on with no thought of leaving for home国际局势复杂多变 the complex and volatile international situation开拓进取 blaze new trails and forge ahead求同存异 seek common ground while shelving differences（二）语意重复广袤无垠的中华大地 the boundless expanse of the Chinese territory高瞻远瞩的决策 a visionary/far-sighted decision贯彻落实重大决策carry out/ implement a series of major policy decisions层峦叠嶂 peaks rising one after another优胜劣汰 survival of the fittest延年益寿 prolong ones life灵丹妙药 panacea / miraculous cure长治久安 a long period of stability求真务实 pragmatic审时度势 size up the trend of events招商引资 attract investment誉满全球举世闻名 world-renowned功在当代，利在千秋 in the interest of the current and future generations继往开来，承前启后 (continue the past and open up the future ) break new ground for the future路遥知马力，日久见人心 Time will tell.吃的苦中苦，方知甜中甜 no sweet without sweat车到山前必有路，船到桥头自然直 in the end things mend /theres always a way out急功近利 eager for instant success and quick profits大黑扫黄 crack down on gangland and pornography德高望重 of high ability and integrity互利互补 mutually complementary and beneficial互谅互让mutual understanding and accommodation遵纪守法 observe the relevant code of conduct and the law（三）目的关系减员增效 downsize (and cut payroll) to improve efficiency (for efficiency)退耕还林 return cultivated land to forest or pastures集资办学 raise money to set up new schools结党营私 form cliques for private gain扭亏为盈 turn a loss-making enterprise into a profitableone（四）途径方式寓教于乐 teach through lively activities因材施教 teach students according to their aptitude按劳分配 distribution according to performance以商养文 support /sponsor cultural activities with the profits from doing business（五）偏正词组廉洁奉公 honestly perform ones official duties环境绿化 environmental greening超前消费 premature consumption; Over-consume; excessive consumption以强凌弱 the strong domineering over the weak以人为本 people foremost; People-oriented（六）动宾关系 优势互补 complement each others advantages 自主经营，自负盈亏 make ones own management decisions, take full responsibility for ones own profits and losses（七）条件关系不进则退 no progress simply means regression（八）省略意象瞻前顾后 overcautions and indecisive源远流长 have a long history呕心沥血 spare no efforts画龙点睛 bring out the crucial point花天酒地 go on the loose汗马功劳 exploits闻名遐迩 famous独具匠心 original中流砥柱 mainstay, chief cornerstone鱼米之乡 a land of milk and honey世外桃源 a haven of peace浩如烟海的文化典籍 numerousvolumes of literatureWhat are you trying to say?（你到底想说什么？） Dont be silly.（别胡闹了。） How strong are your glasses?（你近视多少度？） Just because.（没有别的原因。） It isnt the way I hoped it would be.（这不是我所盼望的。） You will never guess.（你永远猜不到。） No one could do anything about it.（众人对此束手无措。） I saw something deeply disturbing.（深感事情不妙。）Money is a good servant but a bad master.（要做金钱的主人，莫做金钱的奴隶。） I am not available.（我正忙着） Wisdom in the mind is better than money in the hand.(脑中的知识比手中的金钱更重要） Never say die.its a piece of cake.别泄气，那只是小菜一碟。 Dont worry.youll get use to it soon.别担心，很快你就会习惯的。 I konw how you feel.我明白你的感受。 You win some.you lose some.胜败乃兵家常事。 Dont bury your head in the sand.不要逃避现实。 I didnt expect you to such a good job.我没想到你干得这么好。 You are coming alone well.你做得挺顺利。 She is well-build.她的身材真棒。 You look neat and fresh.你看起来很清纯。 You have a beautiful personality.你的气质很好。 You flatter me immensely.你过奖啦。 You should be slow to judge others.你不应该随意评论别人。 I hope you will excuse me if i make any mistake.如有任何错误，请你原谅 It was most careless ofme.我太粗心了。 It was quite by accident.真是始料不及。 I wish i had all the time id ever wasted,so i could waste it all over again.我希望所有被我浪费的时间重新回来，让我再浪费一遍。 I like you the way you were.我喜欢你以前的样子。 You two go ahead to the movie without me,i dont want to be a third wheel.你们两个自己去看电影吧，我不想当电灯泡。 Do you have anyone in mind?你有心上人吗？ How long have you known her？你认识她多久了？ It was love at frist sight.一见钟情 Id bettle hit the books.我要复习功课啦。 a piece of ones mind .直言不讳 He gave me a piece of mind,Dont shift responsibility onto others.他责备道：“不要把责任推卸到别人身上。” a cat and dog life水火不容的生活 The husband and his wife are always quarrelling,and they are leading a cat and dog life.这对夫妇老是吵架，相互之间水火不容。 a dogs life潦倒的生活 The man lived a dogs life.这个人生活潦倒。A to Z从头至尾 I know that from A to Z. 我很了解这件事。 above somebody深奥 Well,this sort of talk is above me.我不懂你们在讲什么。 all ears 全神贯注地倾听着 When you tell Mary some gossip,she is all ears.跟Mary讲一些小道消息，她会听地仔仔细细。 all the more更加，益发 Youll be all the better for a holiday.度一次假，对你会更有好处。 all dressed up 打扮得整整齐齐 She is all dressed up and nowhere to go.她打扮得整整齐却无处炫耀。 all in all 总的说来；最心爱的东西 The daughter is all in all to him.女儿是他的无价宝。 all out 竭尽全力 They went all out.他们鼓足了干劲。 all over全部结束；浑身，到处 Glad,it is all over.这事全部结束了，好得很。 Im wet all over.我浑身都湿了。 all set准备就绪 He is all set for an early morning start.他已做好清晨出发的一切准备。 all you have to do 需要做得是 All you have to do is to calm yourself down and wait for the good news.你需要做得是静下心来等好消息。 as easy as falling of a log /as easy as snapping your fingers /as easy as ABC 容易得很 To me,a good story teller,it would be as easy as falling of a log. 对我来说，讲个故事还不是随手拈来。 as busy as a bee 非常忙 Mum is always as busy as a bee in the moring.妈妈每天早上都忙得不可开交。 at ones fingertips了如指掌 How to get at that little island is at his fingertips.他知道怎么去那个小岛。 at ones wits end智穷 Dont ask him.It is also at his wits end.不要问他了，他也不知道。 big shot 大人物，大亨 He is a big shot in our little town. black sheep败家子，害群之马 Every family has a black sheep.家家有本难念的经。 black and blue遍体鳞伤 The thief was caught of red-handed and beaten black and blue.那个小偷当场被抓住并被打得青一块紫一块的。 black and white白纸黑字 The proof is in black and white and the murderer has no any excuses.证据确凿，凶手再也无话可说。 blind alley死胡同 You are heading into a blind alley.你正在钻牛角尖。 blow hot and cold摇摆不定 This guy seemed to have no own idea.He always blew hot and cold.这家伙好象没什么主张，总是摇摆不定。 blow ones own trumpet自吹自擂 Dont blow your own tumpet.Let us see what on earth you can do.不要自吹自擂了，让我们看看你到底能做什么。 born with a silver in ones mouth出生在富贵人家 He is born with a silver in ones mouth.他是含着金钥匙出生的。 bland new 崭新的 a bland new coat新衣服 break the ice打破沉默 The couple hadnt spoken to each other for a week.They were both waiting for the other one to break the ice.这对夫妇已经一个星期没说过话了。两人都在等另一方先开口。 by a blow无意中的一击 He is beaten to the ground by a blow.他被击到在地。 cant stand it any longer不能再忍受了 I cant stand it any longer,I quit.我再也忍受不了了，我走。 carry something too far过火了 You are carrying your joke too far.你玩笑开得太过分了。 castle in the sky海市蜃楼 You plan is nearly a castle in the sky.你的计划简直就是空想。 cats got ones tongue哑口无言 chain smoker 老烟枪 come up with 产生，想出 Let me come up with some ideas.让我想一想。 come easily容易 Languages come easily to some people.有些人能够很容易地掌握语言。 cup of tea喜欢 Movies are not my cup of tea.我不喜欢看电影。 cut it out 停止，住嘴 Cut it out!I cant stand you any longer. call it a day 不再做下去，停止（某种活动） Let us call it a day,stop.这一天工作够了，停工吧！dark horse黑马 Nobody considered that John would win the game.He was a dark horse in the final. dear John letter绝交信 Jack received a dear John letter from his girlfriend because he had broken her heart. do somone good对某人有好处 Having some moring exercises does you good. Do you get me?你明白我的意思吗？ doesnt count 这次不算 It doesnt count this time,try again. doesnt make sense不懂；没有任何意义 The sentence you made doesnt make any sense to me. down and out 穷困潦倒 Being down and out,he couldnt support his family. drive at用意，意欲 Whats he driving at?他用意何在？ drop in 偶然拜访 I dropped him in on my way to the hospital. drop me a line写信给我 On arriving the University,please drop me a line. early bird早起的人 An early bird catchs worms。捷足先登 easy come easy go 来得快去得也快 eat my words 收回前言，认错道歉 I said something bad to my mum.Although I want to eat my words back, it didnt work,for I had hurt my mums feeling. face the music 直面困难 He knew hed never get away with it so he decided to face the music and give himself up to the police.他知道自己不可能逃脱，因此决定一人做事一人当向警察自首。 face up to 勇敢地面对某事 You must learn to face up to your responsibilities. fed up厌倦 I am rather fed up with your complaints. feel free to do something 不要拘束 Please feel free to make suggestions. few and far between很少，稀少 Human beings are few and far between in this zone. French leave不辞而别 give me a headache 让人头痛 The naughty boy gave me a headache. give me a hand 帮我一下 go Dutch AA制 God bless you 上帝保佑你 God bless you with your examinations. God knows 天知道 Got it? 明白了吗？ green thumbs /fingers 园艺技能 hands are full非常忙 have a ball勇敢 have had it受够了 I have had it with all your excuses.我受够了你的借口。 hold water站得住脚 Non of his arguements seem to hold water. in every sense of word 在某种意义上说 Its a lie in every sense of word.这是不折不扣的谎言。keep an eye on提高警惕 kill time打发时间 lazy bones 懒骨头 Get up lazy bones! leave it to me让我来吧 leave me alone 别管我like father like son有其父必有其子 like it or not不管你喜不喜欢 make a fool of oneself愚弄某人 make a big money赚大钱 make both ends need 收支平衡 We have to cut our expenses to make both ends need. make waves引起轰动；兴风作浪 His achievement made waves in his country. make yourself at home 别拘束 no good 没有好结果 Bad mam comes to no good. no kidding 不要开玩笑 none of your bussiness不关你的事 not really 也不是 old hand老手 He is an old hand at stealing. old story 老一套 I am tired of it,same old story. on ones word of honor以某人的人格担保 on occasion 间或 of ones own accord自愿地 packed like sardins拥挤 During the holidays,people in the trains are packed like sardins. pass away去世 pay the price付出代价 You are playing with the fire and you must pay the poice one day. put up with忍受 I cannt put up with your rudeness any more;leave my room. red-letter day 重要的或值得纪念的日子 red tape繁文缛节 red carpet红地毯 run into偶遇 I ran into an old friend in the shop yesterday. run out of用尽，缺少 Quick,quick,we are running out of time. show up 炫耀 small potatos小人物 so what?那怎么样呢？ stand up for 忍受 suit ones taste 对某人的胃口 sunday dress 最好的衣服 sure thing十有把握的事 take ones time 尽情玩 Take your time and enjoy it. take the words out of ones mouth说出某人想说得话 thats it就是 that is really something 太好了 there is nothing I can do我什么都不能做 there you go 这边请 there is nothing wrong with me 我没事 under the table死底下，秘密地 under the weather身体不适 whats going on怎么了 what a man多勇敢的人啊 walking dictionary 活字典 what is up 近来可好 Hi,I havent seen you for a long time,whats up? world class一流的1.我的世界不允许你的消失,不管结局是否完美. No matter the ending is perfect or not, you cannot disappear from my world. 2.爱情是一个精心设计的谎言 Love is a carefully designed lie. 3.承诺常常很像蝴蝶,美丽的飞盘旋然后不见 Promises are often like the butterfly, which disappear after beautiful hover. 4.凋谢是真实的 盛开只是一种过去 Fading is true while flowering is past 5.为什么幸福总是擦肩而过,偶尔想你的时候.就让.回忆来陪我. Why I have never catched the happiness? Whenever I want you ,I will be accompanyed by the memory of. 6.爱情在指缝间承诺 指缝.在爱情下交缠. Love ,promised between the fingers Finger rift,twisted in the love 7.如果你为着错过夕阳而哭泣，那么你就要错群星了 If you weeped for the missing sunset,you would miss all the shining stars 8.感受梦的火焰，感觉飞舞瞬间，当一切浪漫遥远，永恒依然 to feel the flame of dreaming and to feel the moment of dancing,when all the romance is far away,the eternity is always there 9.茹菓只遈遇见,吥能停畱,吥茹吥遇见. If we can only encounter each other rather than stay with each other,then I wish we had never encountered . 10.宁愿笑著流泪,嘢不哭著说后悔 心碎了,还需再补吗？ I would like weeping with the smile rather than repenting with the cry,when my heart is broken ,is it needed to fix? 11.天空没有翅膀的痕迹，而鸟儿已飞过 There are no trails of the wings in the sky, while the birds has flied away. 12.与你保持着一种暖昧的关系,怕自己会爱上你,怕你离开后,我会流泪 When keeping the ambiguity with you ,I fear I will fall in love with you, and I fear I will cry after your leaving. 13.人活着总是要得罪一些人的 就要看那些人是否值得得罪 When alive ,we may probably offend some people.However, we must think about whether they aredeserved offended. 14.谁捡走了我的玻璃鞋,寻找遗失的玻璃鞋. I am looking for the missing glass-shoes who has picked it up 15.命里哊时钟需哊 命里无时莫强求 You will have it if it belongs to you,whereas you dont kveth for it if it doesnt appear in your life. 16.没有谁对不起谁,只有谁不懂得珍惜谁. No one indebted for others,while many people dont know how to cherish others. 17.永远不是一种距离,而是一种决定。 Eternity is not a distance but a decision. 18.在回忆里继续梦幻不如在地狱里等待天堂 Dreaming in the memory is not as good as waiting for the paradise in the hell Where there is great love, there are always miracles. 19.哪里有真爱存在，哪里就有奇迹。 20Love is like a butterfly. It goes where it pleases and it pleases where it goes. 爱情就像一只蝴蝶，它喜欢飞到哪里，就把欢乐带到哪里。 21.If I had a single flower for every time I think about you, I could walk forever in my garden. 假如每次想起你我都会得到一朵鲜花，那么我将永远在花丛中徜徉。 22.Within you I lose myself, without you I find myself wanting to be lost again. 有了你，我迷失了自我。失去你，我多么希望自己再度迷失。 23.At the touch of love everyone becomes a poet. 每一个沐浴在爱河中的人都是诗人。 24.Look into my eyes - you will see what you mean to me. 看看我的眼睛，你会发现你对我而言意味着什么。 25.Distance makes the hearts grow fonder. 距离使两颗心靠得更近。 26.I need him like I need the air to breathe. 我需要他，正如我需要呼吸空气。 27.If equal affection cannot be, let the more loving be me. 如果没有相等的爱，那就让我爱多一些吧。 28.Love is a vine that grows into our hearts. 爱是长在我们心里的藤蔓。 29.If I know what love is, it is because of you. 因为你，我懂得了爱。 30.Love is the greatest refreshment in life. 爱情是生活最好的提神剂。 31.Love never dies. 爱情永不死。 32.The darkness is no darkness with thee. 有了你，黑暗不再是黑暗。 33.We cease loving ourselves if no one loves us. 如果没有人爱我们，我们也就不会再爱自己了。 34.There is no remedy for love but to love more. 治疗爱的创伤唯有加倍地去爱。 35.When love is not madness, it is not love. 如果爱不疯狂就不是爱了。 36.A heart that loves is always young. 有爱的心永远年轻。 37.Love is blind. 爱情是盲目的。 38.Love is like the moon, when it does not increase, it decreases. 爱情就像月亮，不增则减。 39.The soul cannot live without love. 灵魂不能没有爱而存在。 40.Brief is life, but love is long. 生命虽短，爱却绵长。 41.Who travels for love finds a thousand miles not longer than one. 在爱人眼里，一千里的旅程不过一里。 42.Love keeps the cold out better than a cloak. 爱比大衣更能驱走寒冷。 43.Take away love, and our earth is a tomb. 没有了爱，地球便成了坟墓。 44.My heart is with you. 我的爱与你同在。 45.I miss you so much already and I havent even left yet! 尽管还不曾离开，我已对你朝思暮想！ 46.Ill think of you every step of the way. 我会想你，在漫漫长路的每一步。 47.Wherever you go, whatever you do, I will be right here waiting for you. 无论你身在何处，无论你为何忙碌，我都会在此守候。 48.Passionate love is a quenchless thirst. 热烈的爱情是不可抑制的渴望。 49.The most precious possession that ever comes to a man in this world is a womans heart. 在这个世界上，男人最珍贵的财产就是一个女人的心。 50.One word frees us of all the weight