The wage content of 100 yuan is an enterprise that implements the lump sum method for the wage content of 100 yuan output value. According to the coefficient of completed output value and the wage content of 100 yuan output value approved by the competent department, the wage content extracted is greater than the savings of actual payment of wages.
In order to calculate the savings of the content wages extracted by construction enterprises according to the regulations that are greater than the actual wages paid, the subject of "content wages lump sum savings" should be set up.
At the end of the year, according to the completed output value approved by the competent department and the content coefficient of 100 yuan output value, the construction enterprise calculates that the content wage to be extracted this year is greater than the savings actually paid in the whole year, debits (subtracts) the title of "profit-carrying forward the lump-sum savings of content wage" and credits (increases) the title of "lump-sum savings of content wage"; At the same time, debit (increase) the account of "special deposits" and credit (decrease) the account of "deposit in settlement account". The actual salary paid this year is greater than the cost overrun of the content salary that should be extracted. According to the regulations, it is necessary to make up for it with the content salary savings of previous years. Borrow (subtract) the "wage lump sum savings" and credit (increase) the "profit-make up the profit with the wage lump sum savings" subject; At the same time, debit (increase) the account of "deposit in settlement account" and credit (decrease) the account of "special deposits".
The loan (increase) balance of the "content wage lump sum savings" subject is the year-end balance of the content wage lump sum savings.