Question 2: What is the financial subsidy expenditure Financial subsidy expenditure, refers to the financial subsidy revenue funds to arrange the expenditure. In accordance with the "Business Unit Accounting System" (Caihui [2012] No. 22) requirements, business units should be set up in the "business expenditure" subject "financial subsidy expenditure" line item.
Question 3: What is the meaning of financial subsidies Labor quota, refers to a certain production technology and organizational conditions, in order to produce a certain number of products or to complete a certain amount of work required by the standard of labor consumption. Labor quota is the objective requirement for organizing modern large-scale industrial production. In modern industrial enterprises, workers are generally only engaged in a certain process of work, this division of labor within the enterprise is to collaborate as a condition, how to make this division of labor in space and time closely coordinated, which must be the object of the process, the provisions of a certain amount of time should provide a certain number of products, or to provide for the production of a certain amount of time consumed by the product. Otherwise, the rhythmic nature of production will be destroyed, resulting in the disorganization of the production process.
[edit]Forms of Labor Quotas
There are two basic manifestations of labor quotas:
1. the time consumed to produce a unit of product - the time quota;
2. the number of qualified products that should be completed in a unit of time - the output quota.
The two are inversely related to each other. In addition, there is a caretaking quota, which is a person or a group of workers at the same time caretaking several machines and equipment. What form of labor quotas used in industrial enterprises, depending on the type of production and the needs of production organization. Production quota is mainly applicable to product variety of mass production type of enterprise; caretaker quota general textile enterprises.
[edit]Time composition of the labor quota
The time composition of the labor quota has a close relationship with the type of production.
1, in a large number of mass production conditions, due to the specialization of the production of work, the completion of a few processes for a long time fixed products, ready to end the time apportioned to the unit of product up to the proportion of a small, negligible, therefore, the composition of the labor quota, including the operating time, set up the time of the work, the rest and physiological needs of the three parts. Work unit time quota formula is:
T0 = T1 + T2 + t0
which: T0: single piece of time, T1: operating time, T2 time to set up the work, t0: rest and physiological needs of the time in the formula of the operating time of T1 is repeated for each part. So in the calculation of the single piece of time, can be carried out directly, but set up the work time T2 and rest and physiological needs of the time t0, is not repeated for each part. So in the calculation of unit time is apportioned to each part. The method of equalization is usually expressed as a percentage of operating time, that is:
T2 = T1 * k2/100 t0 = T1 * k0/100
T0 = T1 + T1 * k2 + k2/100 = T1 * (1 + k2/100 + k0/100)
Where: k2 refers to the layout of the work time as a percentage of the operating time ratio; k0 Rest and physiological needs of the time to the ratio of operating time.
2, in the batch production conditions, due to the work in turn of the production and manufacturing, each kind of products are consumed once ready to end time. Therefore, in addition to calculating the unit time and its quota, but also to determine the quota of preparation time. And this time is apportioned to each product by batch time quota, this time quota is called a single calculation time quota T3. formula is:
T3 = T0 + T4 / n
Where: T4: the end of the batch of parts ready time, n: batch
3, in the case of single production conditions, in order to simplify the work of the time quota, can be determined by the following formula Single-piece time quota.
Where: k3 for the layout of the work time and physiological needs of the time accounted for the ratio of operating time.
T0 = T1 * (1 + k3) + T4
[edit]The role of labor quotas
Labor quotas are an important basic work of enterprise management. In the various technical and economic quotas of enterprises, labor quotas occupy an important position. Correctly formulate and implement the labor quota, for the organization and promote the development of enterprise production, has a multifaceted and important role.
First, the labor quota is the basis of enterprise planning, is the basis of scientific organization of production. Many of the indicators of the enterprise plan, have a close relationship with the labor quota. For example, the development of production planning, must be applied to work hour quotas, in order to production tasks and equipment production capacity, the labor force to balance; in the development of labor planning, to first determine the various types of personnel staffing, quotas; in the production of operational planning, the labor quota is to arrange for the workers, teams and workshop production progress, the organization of the production link between the articulation of balance and the development of "Period", "volume" standard is extremely important basis; in the production scheduling and check the implementation of the plan process, the same ...... >>
Question 4: I would like to ask, do you know what is the meaning of financial aid category II is not? Drawing on the non-original:
Financial subsidies two types of allocation refers to the financial subsidy income of the second-tier institutions
The financial subsidy income of the competent units with the same have the financial sector directly allocated; the financial subsidy income of the second-tier institutions by the financial sector first allocated to the same level of the competent departments or higher-level units, and then by the competent departments or higher-level units in accordance with the approved budget and the progress of the use of funds allocated to the institutions.
There are three kinds of business units:
One is fully funded, which is the financial subsidy.
The second is the appropriate proportion of financial allocations, such a unit usually have the ability to make money on their own, that is, appropriate financial subsidies.
There is also a category of all self-supporting, that is, the state does not have financial subsidies, all depends on the efficiency of the unit, of course, the salary is also related to the efficiency. The last one of these is the one that has the possibility of being reorganized into an enterprise.
A public service class of institutions: the funds are allocated according to the financial subsidies of a class;
A public service class of institutions: the funds are allocated according to the financial subsidies of a class;
A public service class of institutions: the funds are self-supporting.
Question 5: What is the meaning of the new rural cooperative financial subsidies The new rural cooperative is the abbreviation of the new rural cooperative medical system. The new rural cooperative medical system is organized, guided and supported by the ***, farmers participate voluntarily, individuals, collectives and *** multi-funding, to the main medical co-ordination of the rural medical mutual *** financial system. From January 2003, China formally launched the new rural cooperative system pilot. The "new rural cooperative financial subsidies" refers to the financial departments at all levels of the province, city and county in accordance with the prescribed proportion to the new rural cooperative subsidies.
Question 6: What is the financial subsidy institutions is this, the financial subsidy is generally speaking belongs to the unit's payroll financial system by the local financial department directly under the payroll from the financial department, included in the financial department of the establishment.
Question 7: What is the meaning of the quota subsidy 5 points I have not heard of the quota subsidy, is not a supplementary quota yo 。。。。
Question 8: The meaning of *** subsidy *** subsidy means *** cash or non-cash resources given to the enterprise free of charge, excluding capital investment in the enterprise by *** as the owner of the enterprise.
*** The main forms of subsidies are: financial allocations, financial subsidies, tax rebates, and gratuitous transfers of non-monetary assets.
China's current main *** subsidies: financial subsidies, research and development subsidies, policy subsidies.
*** subsidies are divided into unconditional government subsidies and conditional *** subsidies.
Conditional *** subsidies: *** subsidies that *** are entitled to recover in the event of the occurrence or non-occurrence of certain uncertain future events. The *** right to recover when the condition cannot be met; there is uncertainty about whether the condition will be met.
Unconditional *** grant: a *** grant other than a conditional *** grant.
An asset that receives a *** grant is recognized when it is actually received or when the right to receive the *** grant is acquired and receipt is virtually certain.
An enterprise's cash assets receiving a *** grant should be recorded at their actual amount.
An enterprise shall recognize an unconditional cash grant in profit or loss at the same time as it recognizes the grant asset. For unconditional non-cash grants, in accordance with relevant state laws and regulations, should be recognized as capital surplus at the same time as the recognition of grant assets. The initial measurement of non-cash assets receiving *** subsidies is measured at the present value of the expected future cash flows, and the accounting entries are as follows: 1. When obtaining *** appropriations, if there are clear provisions in the relevant documents, the accounting entries shall be executed in accordance with the provisions. 2.
The general entries are as follows:
Borrow: bank deposits
Credits: special accounts payable
Carry forward after the development is completed.
Borrow: special accounts payable
Credit: capital surplus
2. If there is no provision in the document, according to the "accounting standards - *** subsidies".
Borrow: Bank Deposit
Credit: Non-Operating Income
If the developed project forms an asset, it will be written off in installments through deferred income.
Borrow: Bank deposits
Credit: Deferred revenue
Write-off:
Borrow: Deferred revenue
Credit: Non-operating income
Question 9: What is the nature of the financial subsidy institutions institutions are divided into full, differential, self-supporting, full fully fully funded by the Treasury, and the differential financial subsidy part of, such as hospitals.
Question 10: What does it mean to have zero financial subsidies for institutions This word has not been heard before. Literally understood, as if for the classification of institutions. Utilities were originally divided into three categories: full funding, differential subsidies, self-supporting. "Financial funds zero subsidy" may be self-supporting institutions.