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Learn a little bit of elementary knowledge every dayAccounting Fundamentals (2 points in total).
The first point:Accrual accounting(1) All income realized in the current period and expenses incurred or should be borne shall be regarded as income and expenses for the current period, regardless of whether the money is received and paid.
2) Income and expenses that do not belong to the current period, even if the money has been received and paid in the current period, are not regarded as income and expenses of the current period.
Elementary Accounting Practice, Chapter 1 Overview
02.Exercise 22: "Elementary Accounting Practice".
Multiple choice questions [2 marks].
[Multiple choice].A beverage production enterprise is a general taxpayer of value-added tax, and a batch of beverages produced by the enterprise will be distributed to employees as benefits at the end of the year. The market price of the beverage is 120,000 yuan (excluding VAT), the applicable VAT rate is 13%, and the actual cost is 100,000 yuan. Assuming that no other factors are considered, the remuneration payable to employees should be recognized by the enterprise as ( ) million yuan.
a.10b.11.3
c.12d.13.56
【Answer】d
Accounting treatment of short-term employee compensation - non-monetary employee compensation
[Analysis].The use of self-produced products for employee welfare is to recognize income, so the amount credited to the employee remuneration payable = 12 + 12 13% = 1356 (10,000 yuan). The entries are as follows:
Borrow: Employee Compensation Payable 1356
Credit: Main business income 12
Tax Payable - VAT Payable (Output Tax)156
Borrow: Cost of Principal Business 10
Credit: Inventory Goods 10
Multiple choice questions [2 marks].
[Single.]Topic selection].Among the following items, the post-employment benefits of the enterprise are ( ).
a.Medical insurance premiums.
b.Unemployment insurance premiums.
c.Workers' compensation insurance premiums.
d.Funeral allowance.
【Answer】b
Accounting treatment of long-term employee compensation - post-employment benefits
[Analysis].Post-employment benefits refer to various forms of remuneration and benefits provided by an enterprise after the employee retires or terminates the labor relationship with the enterprise in order to obtain the services provided by the employee, except for short-term remuneration and dismissal benefits.
Enterprises should classify post-employment benefit plans into defined contribution plans and defined benefit plans, where the defined contribution plan includes pension insurance premiums and unemployment insurance premiums, option B is correct;
Medical insurance premiums and work-related injury insurance premiums belong to the social insurance premiums in the remuneration of short-term employees of the enterprise, and option ac is wrong;
The funeral subsidy belongs to the employee welfare expenses of the short-term employee remuneration of the enterprise.
Multiple choice questions [2 marks].
[MCQ].Among the following items, the accounting content of the "Employee Remuneration Payable" account is ( ).
a.Severance benefits.
b.Bonus for full-time employees who have entered into an employment contract.
c.Wages of temporary employees who have concluded an employment contract.
d.Housing provident fund paid to the housing provident fund management institution.
【Answer】ABCD
【Test Center】The content of employee salary
[Analysis].All four options are correct.
Multiple choice questions [2 marks].
[MCQ].Among the following items, the remuneration payable to employees is ( ).
a.Non-monetary** dividends are paid to employees.
b.Travel expenses for employees on business trips.
c.Trade union expenses paid in accordance with regulations.
d.Welfare expenses for employees' spouses and children.
【Answer】ACD
【Test Center】The content of employee salary
[Analysis].Option B, which includes administrative costs.
True/False [1 point].
[True/False].The basic endowment insurance premiums and supplementary endowment insurance premiums paid by the enterprise for the employees, as well as the housing provident fund purchased for the employees, are all the employee remuneration provided by the enterprise. （
[Answer].
【Test Center】The content of employee salary
[Analysis].Employee compensation includes short-term compensation, post-employment benefits, severance benefits, and other long-term employee benefits. The basic endowment insurance premiums, supplementary endowment insurance premiums, trade union funds, and housing provident funds purchased for employees are all employee salaries provided by enterprises.
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