精算人工費（二）Actuariallaborcost(II)為什么實發(fā)的工資和工資總額數量不一致？Whyisthereadiscrepancybetweentheactualwagesissuedandthetotalwageamount?企業(yè)會計核算中，職工各項酬勞計入“應付職工薪酬”Incorporateaccounting,allremunerationsprovidedtoemployeesarerecordedundertheaccount"PayableEmployeeSalary"一、“應付職工薪酬”賬戶內容I.Contentsof"PayableEmployeeSalary"Account①工資①Wages②職工福利②Employeewelfare③社會保險費③Socialinsurancepremium⑥職工教育經費⑥Employeeeducationfunds⑤工會經費⑤Laborunionfunds④住房公積金④Housingprovidentfund進行明細核算Carryoutdetailedaccounting職工福利Employeebenefits企業(yè)為改善職工生活條件Enterprisestoimprovethelivingconditionsofemployees從成本費用中列支的貨幣性福利或非貨幣性福利Monetaryornon-monetarybenefitsprovidedfromcostexpenses一、“應付職工薪酬”賬戶內容I.Contentsof"PayableEmployeeSalary"Account社會保險Socialinsurance按國家規(guī)定由企業(yè)和職工共同負擔的Jointlybornebyenterprisesandemployeesasstipulatedbythestate住房公積金Housingprovidentfund按照國家規(guī)定由個人和單位共同負擔的用于Asstipulatedbythestate,itisjointlycontributedbyindividualsandemployers,aimingto一、“應付職工薪酬”賬戶內容I.Contentsof"PayableEmployeeSalary"Account養(yǎng)老保險費Pensioninsurancefees失業(yè)保險費Unemploymentinsurancefees工傷保險費Workinjuryinsurancefees醫(yī)療保險費Medicalinsurancefees生育保險費Maternityinsurancefees職工個人和企業(yè)根據地方政策規(guī)定，以職工稅前工資為基數按一定比例繳納，職工個人負擔部分，通常直接從工資總額中扣繳。Accordingtolocalpolicies,bothemployeesandenterprisescontributebasedontheemployee'spre-taxsalary,atacertainproportion.Thecomponentsbornebyemployeesindividuallyaretypicallydeducteddirectlyfromthetotalwages.解決職工住房問題的費用Expensesforaddressingthehousingneedsofemployees工會經費Laborunionfunds職工教育經費Employeeeducationfunds按照國家規(guī)定由企業(yè)負擔的用于職工教育方面的經費Expensesbornebyenterprisesaccordingtonationalregulations,areusedforemployeeeducationpurposes一、“應付職工薪酬”賬戶內容I.Contentsof"PayableEmployeeSalary"Account按照國家規(guī)定用于工會活動方面的經費以職工稅前工資為基數，個人和企業(yè)分別繳納一定比例，職工個人負擔部分通常直接從工資總額中扣繳。Itisthefundsusedforunionactivitiesasstipulatedbythestate.Thefundsarebasedonemployees'pre-taxwages.Bothindividualsandenterprisescontributeacertainproportion,withtheindividualcontributionbeingpartoftheemployee'ssalary.Typically,itisdeducteddirectlyfromthetotalwages.代扣代繳款項Deductionsandwithholdings=社會保險費費+住房公積金+工會經費+個人所得稅=socialinsurancepremium+housingprovidentfund+laborunionfunds+individualincometax為什么實發(fā)的工資和工資總額數量不一致？Whyisthereadiscrepancybetweentheactualwagesissuedandthetotalwageamount?實發(fā)工資Actualsalary=工資總額-

代扣代繳款項=Totalsalary-Deductionsandwithholdings企業(yè)角度：Enterpriseperspective:如何核算職工薪酬Howemployeesalaryisaccounted二、企業(yè)角度核算職工薪酬II.CalculationofEmployeeSalaryfromthePerspectiveofEnterprises計入“合同履約成本”賬戶Recordinthe"Contractperformancecosts"account1.直接從事建筑安裝生產的職工薪酬1.Theemployeesalaryofworkersdirectlyengagedinconstructioninstallationproduction2.機械作業(yè)工人的職工薪酬2.Theemployeesalaryofmechanicaloperationworkers3.材料部門和倉庫管理人員的職工薪酬3.Theemployeesalaryofemployeesinthematerialsdepartmentandwarehousemanagement4.企業(yè)行政管理人員的職工薪酬4.Theemployeesalaryofadministrativepersonnelinenterprises不同部門、類型的員工薪酬分別設置不同的賬戶進行核算Forthesalariesofemployeesfromdifferentdepartmentsandcategories,itneedstosetupseparateaccountsforaccountingpurposes計入“機械作業(yè)”賬戶Recordinthe"MechanicalOperations"Account計入“材料采購—材料保管費”賬戶Recordinthe"MaterialProcurement-MaterialHandlingCosts"account計入“管理費用”賬戶Recordinthe"managementexpenses"account二、企業(yè)角度核算職工薪酬II.CalculationofEmployeeSalaryfromthePerspectiveofEnterprises在“合同履約成本”賬戶下設置二級科目“合同履約成本—××項目合同成本”

Setupthesecondarysubject"Contractperformancecosts-xxProjectcontractcosts"underthe"Contractperformancecost"account核算人工成本需設置三級科目，如“合同履約成本—某某項目合同成本—人工費”

Laborcostaccountingrequiressettingupofthree-levelsub-accounts,suchas"ContractPerformanceCost-xxProjectcontractcost-Laborexpenses"企業(yè)同時有兩個或兩個以上項目在建Theenterpriseshavetwoormoreprojectsunderconstructionsimultaneously部門Department應付工資Payablewage社保Socialinsurance住房公積金Housingprovidentfund工會經費（2%）Laborunionfund(2%)職工教育經費Employeeeducationfunds（2.5%）合計Total養(yǎng)老險Pensioninsurance（10%）醫(yī)療險Medicalinsurance（12%）失業(yè)險Unemploymentinsurance（2%）合計Total甲項目ProjectA31000031000372006200744003100062007750429350乙項目ProjectB35000035000420007000840003500070008750484750施工材料倉庫Constructionmaterialwarehouse600006000720012001440060001200150083100施工機械部ConstructionMachineryDepartment10000010000120002000240001000020002500138500公司行政部AdministrationDepartmentoftheCompany8000080009600160019200800016002000110800合計Total81000081000972001620019440081000016200202501040850二、企業(yè)角度核算職工薪酬II.CalculationofEmployeeSalaryfromthePerspectiveofEnterprises某建筑公司本月薪酬匯總表Themonthlypayrollsummaryofacertainconstructioncompany二、企業(yè)角度核算職工薪酬II.CalculationofEmployeeSalaryfromthePerspectiveofEnterprises借:Debit:合同履約成本Contractperformancecosts貸:Credit:應付職工薪酬Employeesalarypayable乙項目合同成本——人工費484750ProjectBContractCost-Laborcost484750——甲項目合同成本——人工費429350——ProjectAContractCost——Laborcost429350——工資810000

--Salary810000——社會保險——養(yǎng)老保險81000

--Socialinsurance--Old-ageinsurance81000——社會保險——醫(yī)療保險97200

--SocialInsurance--Medicalinsurance97200——社會保險——失業(yè)保險16200

--SocialInsurance--Unemploymentinsurance16200——住房公積金81000

--Housingprovidentfund81000——工會經費16200

--Laborunionfund16200——職工教育經費20250

--Employeeeducationfund20250材料費83100Materialcost

83100機械費138500Machinerycost

138500管理費110800Managementcost

110800應付職工薪酬Employeesalarypayable應付職工薪酬Employeesalarypayable應付職工薪酬Employeesalarypayable應付職工薪酬Employeesalarypayable應付職工薪酬Employeesalarypayable應付職工薪酬Employeesalarypayable磚瓦工Bricklayers“直接從事建筑安裝”的職工Theworkers"directlyinvolvedinconstructioninstallation"木工Carpenters鋼筋工Steelworkers泥水工Masons抹灰工Plasterers水電工Plumbers雜工Generallaborers指直接在施工現場勞作的工人Referstothelaborerswhoworkdirectlyontheconstructionsite二、企業(yè)角度核算職工薪酬II.CalculationofEmployeeSalaryfromthePerspectiveofEnterprises二、企業(yè)角度核算職工薪酬II.CalculationofEmployeeSalaryfromthePerspectiveofEnterprises在施工項目部的管理人員工資并不計入“合同履約成本”賬戶，如項目經理、技術負責人、施工管理員、資料員等，應計入“合同履約成本——間接費用—人工費”。Thesalariesofmanagementpersonnelintheconstructionprojectdepartmentarenotincludedinthe"contractperformancecost"account.Personnelsuchasprojectmanagers,technicaldirectors,constructionsupervisors,documentcontrollers,etc.,shouldbeincludedinthe"contractperformancecost—indirectcosts—laborcosts"account.項目經理Projectmanager技術負責人Technicaldirector實際的工程項目中Inactualengineeringprojects會出現月薪制或計時工資工人輪流在幾個項目勞作，并且每個項目的勞動時間很難分清的情況。Theremaybeworkersonmonthlysalariesorhourlywageswhorotateamongseveralprojects,makingitdifficulttodistinguishtheworkhoursforeachproject.二、企業(yè)角度核算職工薪酬II.CalculationofEmployeeSalaryfromthePerspectiveofEnterprises

職工薪酬：合同履約成本—某某項目合同成本—人工費Employeesalary:ContractPerformanceCost-xxProjectContractCost-LaborCosts針對小李遇到的這種情況，作為財務人員需注意InresponsetothesituationencounteredbyXiaoLi,financialpersonnelneedstonotethat在該項目勞作的工人，或者能準確計算出該工人在該項目勞作的時間或工作量的報酬。Workerswhoarespecificallyworkingonthatproject,orforwhomthetimeorworkloadspentonthatprojectcanbeaccuratelycalculated.二、企業(yè)角度核算職工薪酬II.CalculationofEmployeeSalaryfromthePerspectiveofEnterprises合同履約成本—××項目合同成本ContractPerformanceCost-xxProjectContractCost不能分清受益項目Cannotbeidentifiedwhichprojectbenefitsfromtheirwork能分清受益項目Canbeidentifiedwhichprojectbenefitsfromtheirwork計入賬戶Recordintheaccount合同履約成本—間接費用—人工費Contractperformancecost—indirectcosts—laborcosts計入賬戶Recordintheaccount合同履約成本—××項目合同成本—人工費ContractPerformanceCost-xxProjectContractCost-LaborCosts結轉、分配、計入Carryforward,allocate,recordin從事建筑安裝的工人的薪酬Thesalaryforworkersengagedinconstructioninstallation二、企業(yè)角度核算職工薪酬II.CalculationofEmployeeSalaryfromthePerspectiveofEnterprises二、企業(yè)角度核算職工薪酬II.CalculationofEmployeeSalaryfromthePerspectiveofEnterprises某公司的甲工程項目部當月發(fā)放工資1200萬元，其中，直接施工人員工資1000萬元，項目部管理人員工資200萬元。Theengineeringprojectdepartmentofacertaincompanyissuedatotalof12millionyuaninsalariesforthemonth.Amongthem,10millionyuanwenttowagesfordirectconstructionworkers,and2millionyuanwenttosalariesforprojectmanagementpersonnel.醫(yī)療保險費Medicalinsurancefees養(yǎng)老保險費Pensioninsurancefees失業(yè)保險費Unemploymentinsurancefees住房公積金Housingprovidentfund工會經費Laborunionfunds職工教育經費Employeeeducationfunds10%12%2%10.5%2%2.5%二、企業(yè)角度核算職工薪酬II.CalculationofEmployeeSalaryfrom