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【速搜问答】计提是什么意思

问答 admin 9个月前 (03-20) 198次浏览 已收录 0个评论

汉英对照:
Chinese-English Translation:

计提是指计算和提取,按规定的比率与规定的基数相乘计算提取,列入某科目。是指在一个规定的基数上,乘以规定的比率,按此方法计算出来的就是应提取的应付福利费过程,计入应付福利费科目就是对后一句话的解释。

It refers to the calculation of the ratio of drawing and drawing according to the provisions. It refers to the process of drawing welfare payable by multiplying a specified base number by a specified ratio. It is the explanation of the latter sentence to include welfare payable in the account.

计提是指计算和提取,按规定的比率与规定的基数相乘计算提取,列入某科目。是指在一个规定的基数上(如支付的合法员工薪酬),乘以规定的比率(如应付福利费全国规定的都是工资的 14%),按此方法计算出来的就是应提取的应付福利费过程,计入应付福利费科目就是对后一句话的解释。

Accrual refers to calculation and withdrawal, which is calculated and withdrawn according to the prescribed ratio multiplied by the prescribed base, and included in a certain subject. It refers to a specified base (such as the legal employee’s salary paid), multiplied by the specified ratio (such as the welfare payable, which is 14% of the national salary). According to this method, it is the process of the welfare payable that should be withdrawn, and included in the welfare payable account is the explanation of the latter sentence.

一、计提就是计算和提取

1、 Accrual is calculation and extraction

通俗的讲,就是把尚未发生但将要发生的支出计算出来列入费用,按规定的比率与规定的基数相乘计算提取,列入某科目。

Generally speaking, it is to calculate the expenses that have not yet occurred but will occur and include them in the expenses, calculate and extract them by multiplying the prescribed ratio and the prescribed base number, and include them in a certain subject.

计提也是指在一个规定的基数上(如支付的合法员工薪酬),乘以规定的比率(如应付福利费全国规定的都是工资的 14%),按此方法计算出来的就是应提取的应付福利。

Accrual also refers to a specified base (such as the legal employee’s salary paid), multiplied by the specified ratio (such as the welfare payable, which is 14% of the salary stipulated by the national regulations), which is the accrued welfare.

二、计提的处理方式:

2、 Processing method of withdrawal:

1、在权责发生制前提下,预先计入某些已经发生但未实际支付的费用。

1. On the premise of accrual basis, some expenses that have been incurred but not actually paid are included in advance.

2、根据制度规定,计算、提取有关的(留存、减值)准备。

2. According to the rules and regulations, calculate and withdraw the relevant (retention, impairment) reserves.

3、预计某些应付账款。

3. Some accounts payable are expected.

4、其他符合会计制度的预计项目。

4. Other items in line with the accounting system.

需要计提的项目

Items to be withdrawn

一、计提的原因

1、 Reasons for withdrawal

按照权责发生制原则,本来没有实际资金的流动,但是应当归结为当期的费用时就要计提。

According to the principle of accrual basis, there is no actual capital flow, but it should be accrued when it comes down to the current expenses.

举个例子,公司发 12 月份的工资,往往是压你一个月,也就是一月份才会实际收到属于 12 月的工资,但是公司做账的时候却要在 12 月份把 12 月份的工资计提出来,因为是当月的费用,即使当月没有发放,也要计提。

For example, when the company pays the salary in December, it usually presses you for one month, that is, it will actually receive the salary in December in January. However, when the company makes accounts, it has to withdraw the salary in December, because it is the expense of the current month, even if it is not paid in the current month.

二、计提情况

2、 Provision

1、计提折旧,会计分录为:

1. The accounting entries for depreciation are as follows:

借:管理费用、制造费用、生产成本、销售费用等。

Borrowing: management expenses, manufacturing expenses, production costs, sales expenses, etc.

贷:累计折旧。

Credit: accumulated depreciation.

2、计提工资

2. Withdrawal of wages

借:管理费用、制造费用、生产成本、销售费用等。

Borrowing: management expenses, manufacturing expenses, production costs, sales expenses, etc.

贷:应付职工薪酬。

Loan: employee compensation payable.

3、如果有提前预付或者以后累积支付的各种款项,例如房租等,需要在受益期分摊或计提。

3. If there are various amounts paid in advance or accumulated in the future, such as rent, etc., they need to be apportioned or withdrawn in the benefit period.

借:管理费用、制造费用、生产成本、销售费用等。

Borrowing: management expenses, manufacturing expenses, production costs, sales expenses, etc.

贷:应付账款。

Credit: accounts payable.

4、计提营业税金及附加

4. Business tax and surcharges

借:营业税金及附加。

Debit: business tax and surcharges.

贷:应交税费。

Loan: tax payable.

三、会计凭证中摘要,可以看出“计提 xxx”。

3、 In the summary of accounting documents, we can see “accrual XXX”.


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