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【正文】 .............. 67 （ 3）社?；穑次咫U(xiǎn)）單位繳納部分 ..................................................... 67 （ 4）企業(yè)年金 ........................................................................................... 67 （ 5）住房公積金單位繳納部分 ................................................................... 67 （ 6）商業(yè)保險(xiǎn) ........................................................................................... 67 （ 7）工會(huì)經(jīng)費(fèi)和職工教育經(jīng)費(fèi) ................................................................... 67 （ 8）非貨幣性福利 .................................................................................... 68 （ 9）撫恤金 ............................................................................................... 68 （ 10）其他 ................................................................................................ 68 （二）科目設(shè)置 ....................................................................................................... 68 （三）主要賬務(wù)處理 ................................................................................................ 68 計(jì)發(fā)工資薪金 ............................................................................................... 68 （ 1）計(jì)算分配工資薪金 ............................................................................. 68 （ 2）發(fā)放工資薪金 .................................................................................... 69 （ 3）職工因故未按期領(lǐng)取工資 ................................................................... 69 計(jì)發(fā)職工福利費(fèi) ........................................................................................... 69 （ 1）計(jì)算分配職工福利費(fèi) .......................................................................... 70 （ 2）實(shí)際發(fā)放職工福利費(fèi) .......................................................................... 70 月末計(jì)提工資附加費(fèi) .................................................................................... 70 單位扣繳部分的社?；穑ā拔咫U(xiǎn)一金”） ..................................................... 70 （四）涉及的表格 .................................................................................................... 70 （五）需說明的問題 ................................................................................................ 71 七、應(yīng)交稅費(fèi) .................................................................................................................. 71 （一）稅費(fèi)的定義及分類 ......................................................................................... 71 （二）科目設(shè)置 ....................................................................................................... 71 （三）主要業(yè)務(wù)核算 ................................................................................................ 71 根據(jù)業(yè)主工程結(jié)算或撥款繳納各項(xiàng)稅費(fèi) ........................................................ 71 （ 1）業(yè)主代扣代繳稅費(fèi) ............................................................................. 71 （ 2）企業(yè)自行納稅 .................................................................................... 72 資源稅 ......................................................................................................... 72 8 （ 1）外購(gòu)砂石料 ........................................................................................ 72 （ 2）項(xiàng)目部自產(chǎn)砂石料 ............................................................................. 72 ① 自產(chǎn)的砂石料自用的 ...................................................................... 72 ② 自產(chǎn)的砂石料外銷的 ...................................................................... 73 營(yíng)業(yè)稅金及附加及遞延稅金及附加 ............................................................... 73 （ 1）計(jì)算當(dāng)期營(yíng)業(yè)稅金及附加 ................................................................... 73 （ 2）計(jì)算當(dāng)期的遞延稅金及附加 ............................................................... 74 個(gè)人所得稅 .................................................................................................. 74 （ 1）個(gè)人所得稅的一般規(guī)定 ...................................................................... 74 （ 2）代扣代繳的核算 ................................................................................. 74 印花稅 ......................................................................................................... 75 （ 1）印花稅的定義 .................................................................................... 75 （ 2）印花稅的核算 .................................................................................... 75 （四）需明確的問題 ................................................................................................ 75 八、資產(chǎn)減值損失 ........................................................................................................... 76 （一）資產(chǎn)減值損失的一般規(guī)定 ............................................................................... 76 （二）科目設(shè)置 ....................................................................................................... 76 （三）主要賬務(wù)處理 ................................................................................................ 76 壞賬準(zhǔn)備 ...................................................................................................... 76 （ 1）計(jì)提壞賬準(zhǔn)備的應(yīng)收款項(xiàng) ................................................................... 76 （ 2）計(jì)提方法 ........................................................................................... 76 （ 3）賬齡計(jì)算 ........................................................................................... 77 （ 4）會(huì)計(jì)核算 ........................................................................................... 78 （ 5）壞賬準(zhǔn)備的特別說明 .......................................................................... 78 合同預(yù)計(jì)損失準(zhǔn)備 ........................................................................................ 78 （ 1）項(xiàng)目開工前合同預(yù)計(jì)損失的確認(rèn) ........................................................ 78 （ 2）項(xiàng)目建設(shè)期間合同預(yù)計(jì)損失的確認(rèn) ..................................................... 78 （ 3）項(xiàng)目竣工后合同預(yù)計(jì)損失的轉(zhuǎn)銷 ........................................................ 79 （ 4）需要說明的問題 ................................................................................. 79 九、其他應(yīng)收暫付、其他應(yīng)付暫收 .....................................................