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首頁 » 會計知識 » 職工外出培訓費做什么(職工培訓費應計入哪個?)

職工外出培訓費做什么(職工培訓費應計入哪個?)

分類：會計知識 日期：2022-07-09 04:12 瀏覽：9 次

1.職工培訓費應計入哪個會計科目?

職工培訓費應計入應付職工薪酬科目，二級明細科目可設(shè)置職工教育經(jīng)費。

1、計提職工培訓費時，會計分錄為：

借：管理費用 貸：應付職工薪酬——職工教育經(jīng)費

2、發(fā)放職工培訓費時，會計分錄為：

借：應付職工薪酬——職工教育經(jīng)費 貸：庫存現(xiàn)金/銀行存款

擴展資料：

應付職工薪酬是企業(yè)根據(jù)有關(guān)規(guī)定應付給職工的各種薪酬，按照“工資，獎金，津貼，補貼”、“職工福利”、“社會保險費”、“住房公積金”、“工會經(jīng)費”、“職工教育經(jīng)費”、“解除職工勞動關(guān)系補償”、"非貨幣性福利"、"其它與獲得職工提供的服務相關(guān)的支出" 等應付職工薪酬項目進行明細核算。

一般國際上的大公司，他們的培訓費用支出占他們銷售額的1%到3%左右，最高的占7%，當然這是跟所在的行業(yè)有關(guān)，如果是處在知識型的行業(yè)，那培訓費就要多一點，像會計師事務所、管理咨詢公司就高很多。

而國內(nèi)企業(yè)，這個比率一般要低得多，在市場競爭比較激烈的行業(yè)，如IT、家電，有些大企業(yè)培訓費用能夠占到銷售額的2%左右，一般規(guī)模在十幾億左右的民企，其培訓費用大概也就是0.2%至0.5%。

勞動合同法明確規(guī)定任何公司或個人在招聘員工時不得向員工或變相收取任何費用（包括培訓費\服裝費\保險費\壓金）。

舉辦職工教育的企業(yè)、基本建設(shè)單位和行政、事業(yè)單位，按下列范圍開支職工教育經(jīng)費：

(1)公務費。包括教職員工的辦公費、差旅費、教學器具的維修費等。

(2)業(yè)務費。包括教師教學實驗和購置講義、資料等費用。

(3)兼課酬金。是指聘請兼職教師的兼課酬金。

(4)實習研究費。學員在本單位生產(chǎn)實習和經(jīng)批準到外單位實習研究，以及畢業(yè)設(shè)計所發(fā)生的費用，如有生產(chǎn)實習產(chǎn)品收入的，應以收抵支。

(5)設(shè)備購置費。主要是指購置一般器具、儀器、圖書等費用。

(6)委托外單位代培經(jīng)費。是指本單位職工選送到高等院校、中等專業(yè)學校或上級主管部門和兄弟單位代為培訓，按國家規(guī)定應支付的進修培訓費。

(7)其他經(jīng)費開支。是指其他零星開支。

參考資料：搜狗百科——職工教育經(jīng)費

員工培訓費做什么會計科目,職工培訓費計入什么會計科目,外出培訓費計入什么會計科目

2.職工培訓費的會計分錄怎么做

支付職工培訓費會計分錄為：

借：應付職工薪酬—職工教育經(jīng)費

貸：銀行存款

應付職工薪酬是企業(yè)根據(jù)有關(guān)規(guī)定應付給職工的各種薪酬，按照“工資，獎金，津貼，補貼”、“職工福利”、“社會保險費”、“住房公積金”、“工會經(jīng)費”、“職工教育經(jīng)費”、“解除職工勞動關(guān)系補償”、"非貨幣性福利"、"其它與獲得職工提供的服務相關(guān)的支出" 等應付職工薪酬項目進行明細核算。

擴展資料

計量

一、企業(yè)應當在職工為其提供服務的會計期間，將應付的職工薪酬確認為負債，除因解除與職工的勞動關(guān)系給予的補償外，應當根據(jù)職工提供服務的受益對象，分別下列情況處理：

（一）應由生產(chǎn)產(chǎn)品、提供勞務負擔的職工薪酬，計入產(chǎn)品成本或勞務成本。

（二）應由在建工程、無形資產(chǎn)負擔的職工薪酬，計入建造固定資產(chǎn)或無形資產(chǎn)成本。

（三）上述（一）和（二）之外的其他職工薪酬，計入當期損益。

二、企業(yè)為職工繳納的醫(yī)療保險費、養(yǎng)老保險費、失業(yè)保險費、工傷保險費、生育保險費等社會保險費和住房公積金，應當在職工為其提供服務的會計期間，根據(jù)工資總額的一定比例計算，并按照準則第四條的規(guī)定處理。

參考資料來源：百度百科—應付職工薪酬

做什么,外出,培訓費,職工

3.職工培訓費的會計分錄怎么做

職工培訓費應計入應付職工薪酬科目，二級明細科目可設(shè)置職工教育經(jīng)費。

1、計提職工培訓費時，會計分錄為：借：管理費用 貸：應付職工薪酬——職工教育經(jīng)費2、發(fā)放職工培訓費時，會計分錄為：借：應付職工薪酬——職工教育經(jīng)費 貸：庫存現(xiàn)金/銀行存款擴展資料：應付職工薪酬是企業(yè)根據(jù)有關(guān)規(guī)定應付給職工的各種薪酬，按照“工資，獎金，津貼，補貼”、“職工福利”、“社會保險費”、“住房公積金”、“工會經(jīng)費”、“職工教育經(jīng)費”、“解除職工勞動關(guān)系補償”、"非貨幣性福利"、"其它與獲得職工提供的服務相關(guān)的支出" 等應付職工薪酬項目進行明細核算。一般國際上的大公司，他們的培訓費用支出占他們銷售額的1%到3%左右，最高的占7%，當然這是跟所在的行業(yè)有關(guān)，如果是處在知識型的行業(yè)，那培訓費就要多一點，像會計師事務所、管理咨詢公司就高很多。

而國內(nèi)企業(yè)，這個比率一般要低得多，在市場競爭比較激烈的行業(yè)，如IT、家電，有些大企業(yè)培訓費用能夠占到銷售額的2%左右，一般規(guī)模在十幾億左右的民企，其培訓費用大概也就是0.2%至0.5%。勞動合同法明確規(guī)定任何公司或個人在招聘員工時不得向員工或變相收取任何費用（包括培訓費\服裝費\保險費\壓金）。

舉辦職工教育的企業(yè)、基本建設(shè)單位和行政、事業(yè)單位，按下列范圍開支職工教育經(jīng)費：（1）公務費。包括教職員工的辦公費、差旅費、教學器具的維修費等。

（2）業(yè)務費。包括教師教學實驗和購置講義、資料等費用。

（3）兼課酬金。是指聘請兼職教師的兼課酬金。

（4）實習研究費。學員在本單位生產(chǎn)實習和經(jīng)批準到外單位實習研究，以及畢業(yè)設(shè)計所發(fā)生的費用，如有生產(chǎn)實習產(chǎn)品收入的，應以收抵支。

（5）設(shè)備購置費。主要是指購置一般器具、儀器、圖書等費用。

（6）委托外單位代培經(jīng)費。是指本單位職工選送到高等院校、中等專業(yè)學校或上級主管部門和兄弟單位代為培訓，按國家規(guī)定應支付的進修培訓費。

（7）其他經(jīng)費開支。是指其他零星開支。

參考資料：百度百科——職工教育經(jīng)費。

4.支付職工培訓費怎么計分錄

支付職工培訓費會計分錄為： 借：應付職工薪酬—職工教育經(jīng)費 貸：銀行存款 應付職工薪酬的核算： 企業(yè)應當通過“應付職工薪酬”科目，核算應付職工薪酬的提取、結(jié)算、使用等情況。

該科目的貸方登記已分配計入有關(guān)成本費用項目的職工薪酬的數(shù)額，借方登記實際發(fā)放職工薪酬的數(shù)額，包括扣還的款項等；該科目期末貸方余額，反映企業(yè)應付未付的職工薪酬。 “應付職工薪酬”科目應當按照“工資”、“職工福利”、“社會保險費”、“住房公積金”、“工會經(jīng)費”、“職工教育經(jīng)費”、“非貨幣性福利”等應付職工薪酬項目設(shè)置明細科目，進行明細核算。

擴展文件； 會計資料大全。

職工外出培訓費做什么會計科目

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