What are the changes in the accounts after the introduction of the new accounting standards?

The contents of the new accounting standard account settings:

1. The cash account becomes the cash account in hand;

2. The new standard takes Li Bu to eliminate short-term investment, short-term investment price decline preparation account;

3. The material procurement subject has become a bright service for the material procurement department;

4. The packaging account and low-value consumables are merged into the turnover material account;

5. The long-term debt investment account has been cancelled;

6. The new standard adds investment real estate subjects;

7. The new standard sets up accounts for long-term receivables and unrealized financing gains.

<> new accounting standards are also known as "accounting standards for business enterprises", and the subjects under the accounting standards for business enterprises include:

1. Assets: cash in hand, bank deposits, accounts receivable, etc.

2. Liabilities: short-term loans, accounts payable, etc.

3. Common category: liquidation of capital transactions, derivatives, etc.

4. Owners' equity: paid-in capital, capital reserve, etc.

5. Cost: production cost, manufacturing expense, etc.

6. Profit and loss: main business income, other business income, etc.

Accounting standards for business enterprises are regulations formulated in accordance with the "Accounting Law of the People's Republic of China" and other relevant laws and regulations in order to meet the needs of the development of China's socialist market economy, unify the accounting standards for enterprises, standardize the confirmation, measurement and reporting of enterprise accounting, and ensure the quality of accounting information.

According to the Notice on Printing and Distributing the Provisions on the Accounting Treatment of Value-Added Tax (Cai Kuai [2016] No. 22), after the comprehensive trial implementation of the business tax to value-added tax"Sales tax and surcharges"The account name is adjusted to:"Taxes and surcharges"Subjects, which account accounts for consumption tax, urban maintenance and construction tax, resource tax, education surcharge and real estate tax, urban land use tax, vehicle and vessel tax, stamp duty and other related taxes and fees incurred in the business activities of enterprises; in the income statement"Sales tax and surcharges"The project was adjusted to"Taxes and surcharges"project).

1. When accruing:

Borrow: Taxes and surcharges - disability insurance.

Credit: Taxes payable Disability insurance.

2. When paying:

Borrow: Taxes payable Disability insurance.

Credit: Bank deposits.

Do I need to pay disability insurance if there is no disabled person in the unit?

It is precisely because there are no disabled persons that they are required to pay the employment security fund for the disabled.

Where government organs, groups, enterprises, public institutions, and urban and rural collective economic organizations arrange employment for persons with disabilities up to a certain percentage, they must pay a security fund for persons with disabilities (hereinafter referred to as """Collateral").

Collateral"It refers to the special funds for the employment of disabled persons in accordance with the provisions of relevant local laws and regulations, calculated and paid by all organs, groups, enterprises, public institutions, and urban and rural collective economic organizations that do not have the proportion prescribed by the people of the provinces, autonomous regions, and municipalities directly under the Central Government, in accordance with the provisions of relevant local laws and regulations, according to the number of people with annual differences and the average annual wages of employees in the region in the previous year.

If you have to pay the disability insurance, is there any way to avoid it?

There are only three ways for enterprises to pay disability insurance premiums.

1. Pay the disability insurance in full according to the requirements, so that the burden of the enterprise is heavier, the operating costs of the enterprise increase, and the boss of the enterprise is likely to reduce wages and lay off employees under the economic recession, so it affects the wages and benefits of other employees.

2. Arrange a sufficient number of disabled people for employment according to the requirements, sign labor contracts for more than one year, and arrange reasonable positions and working environments, so that the management costs of the enterprise will increase, and some associated employment risks will also increase, so it will have an impact on the management of the enterpriseIf the enterprise incurs disability insurance funds, it can refer to the entries introduced above in the accounting. If you still have questions about the accounting content of the disability insurance account, and you can't figure it out, it is also recommended that you can ask the accounting teacher directly through the **** consultation system to find the answer.