关于工资费用及福利的帐务处

HOLIDAY INN YALONG BAY SANYA STANDARD OPERATNG PROCEDUREDEPARTMENT：ACCOUNTING JOB CATEGORY：DEPART.HEADSPREPARED BY： APPROVED BY： DATE： SUBJECT：ACCTOUNT HANDLED ABOUT SALARY EXPENSES AND BENEFIT EXPENSES 关于工资费用及福利费的帐务处理 编号：AC- 页码： 目的： 正确的反映工资费用及福利费用，并与国家财务制度接轨。Purpose: Ensure A/C recorded correctly about salary expenses and benefit expenses. The regulation must be combine with Government Regulation 一. 工资费用 Salary & Wages 所有工资费用及由酒店承担的个人所得税全部记入各部门工资费用科目。All salary expenses and Income tax beared by Hotel will charge to individual department salary & wage A/C. 二. 福利费用 Benefit 各部门的福利费用按工资总额的14%预提，实际发生的以下费用不再记入费用科目，直接冲减福利费用 We will according 14% of total salary to provide staff benefit and charge to individual department Staff Benefit A/C. The actual expenses will charge to Provision-other A/C (Benefit). 1. 本地及外聘人员的奖金及奖金税。 Local staff and Expatriate staffs bonus and bonus tax. 2. 休假费用报销。R & R and Annual leave expenses. 3. 支付的医疗保险及医疗费用（包括医务室的药品）。 Medical insurance and medical expenses claim (including medicine for staff clinic). 4. 支付的工伤及失业保险。Accident insurance and idleness insurance三. 相关费用 Mutuality expenses of salary1. 养老保险Local staff pension: 按本地员工工资总额20%预提记入各部门杂项费用。 According 20% of total local staff salary to provision and charge to individual department Misc. A/C. 2. 工会经费 Union funds 按工资总额的确2%预提记入行政部门的杂项费用。 According 2% of total salary to provision and charge to A&G Misc. A/C.3. 员工宿舍费用 Staff dormitory expenses分摊至各部门的杂项费用 Distribute to all department Misc. A/C. 4. 外方养老 Expatriate staff pension 按总经理及财务总监工资总额的1.2倍的10%预提记入行政的杂项费用。According 10% of GM and FC s salary times 1.2 to provision and charge to A&G Misc. A/C.Distribution: General Ledger A/P :