Cash flow statement of cash payments to and for employees

Cash paid to and for employees" reflects the cash actually paid to employees and the cash paid for employees, including wages, bonuses, various allowances and subsidies actually paid to employees in the current period, as well as other expenses paid to employees. It does not include the various expenses paid to retirees and the salaries paid to construction workers. Expenses paid to retirees, including pooled retirement benefits paid and retirees who did not participate in pooling, are reflected in the heading "Other cash paid in connection with operating activities"; The salaries paid to construction in progress are reflected in the item "Cash paid for the acquisition and construction of fixed assets, intangible assets and other long-term assets".

It should be noted that the social insurance for the pension and unemployment, supplementary pension insurance, the housing hardship subsidy paid to the employees, the commercial insurance paid by the enterprise for the employees, and the other welfare expenses paid by the enterprise to the employees or for the employees should be reflected in the items of "cash paid for the purchase and construction of fixed assets, intangible assets and other long-term assets" and "cash paid to and for employees" according to the nature of the employee's work and the object of service.

Yes Wages payable + social security paid by the enterprise for the employee + housing provident fund paid by the enterprise for the employee + the amount of expenditure payable for the employee welfare expenses.

Cash paid to and for employees Employee remuneration in production costs, manufacturing expenses, and administrative expenses (Balance of employee remuneration payable at the beginning of the year, Balance at the end of the period of employee remuneration payable) (Employee remuneration payable, balance at the beginning of the construction project, Employee remuneration payable at the end of the year of construction in progress).

Why is it so complicated to think about it, "cash paid to employees and paid for employees" remember the following formula is very simple to fill in:

The debit amount of "Salary" of the second-level account under the "Employee Remuneration Payable" account + the debit amount of "Welfare Expenses" - the debit amount of the second-level account "Salary" and the debit amount of "Welfare Expenses" under the "Construction in Progress" account.

The cash paid to and for employees includes all wages payable, including withholding and payment of individual income tax, social security, etc.;

The "amount of social security paid by the enterprise for the employee + the housing provident fund paid by the enterprise for the employee" mentioned above has been included in the accounting of the employee remuneration account payable, so under normal circumstances, the debit amount of the employee remuneration account payable should be colluded with the cash paid to and for the employee.

The cash paid to and for employees includes the wages, bonuses, allowances and subsidies actually paid to employees in the current period, as well as other expenses paid for employees. The item of "cash paid to and for employees" reflects the cash actually paid to employees and the cash paid for employees, excluding the expenses paid to retirees, including the expenses paid to the pooled pension and the expenses of retirees who did not participate in the pool, which are reflected in the item of "other cash paid in connection with business activities"; The wages paid to the construction in progress are reflected in the item "cash paid for the acquisition and construction of fixed assets, intangible assets and other long-term assets". Some finance personnel are unable to distinguish between the loss of "cash paid to employees and employees", and then mistake the travel expenses payable to employees as described in the item "cash paid in connection with other business activities" as group expenses paid to employees, resulting in "cash paid to employees and employees".

In the cash flow statement, there are "cash paid to employees and employees", including bonuses paid to managers, allowances paid to sellers, and wages paid to production workers. Excludes wages paid to retirees and wages paid to construction workers.

Pay to.

is the total of the current period.

It is the total debit of the employee compensation account payable and related accounts (other payables - social security, etc.) for the current period (monthly, quarterly or annual).

This is because the debit side of the employee compensation payable is the amount issued, and the credit side is the amount accrued. The cash flow statement is an item related to monetary funds, and those that are not related to monetary funds are not included.

This item reflects the actual payment of wages to employees and the cash paid for employees, including wages, bonuses, allowances and subsidies actually paid to employees in the current period, as well as other expenses paid for employees. The individual income tax withheld and paid by enterprises is also reflected in this item.

This item does not include expenses paid to retirees and salaries and other expenses paid to construction in progress. The various expenses paid by the enterprise to the retirees (including the expenses paid for the pooled pension and the retirees who participated in the pooling at the end) are reflected in the item of "payment of other cash related to business activities"; The salaries and other expenses paid to the construction workers are reflected in the item "cash paid for the purchase and construction of fixed assets, intangible assets and other long-term assets". This item can be filled in according to the records of "Employee Compensation Payable", "Cash in Hand", "Bank Deposits" and other accounts.

The social insurance such as pension and unemployment, supplementary endowment insurance, housing provident fund, housing hardship subsidy paid to employees, and other welfare expenses paid by enterprises to or for employees should be reflected in this project and "cash paid for the purchase and construction of fixed assets, intangible assets and other long-term assets" according to the nature of the employee's work and the object of service.

The data filled in the cash flow statement is subject to the actual payment, and the salary paid by the head office on behalf of the branch is filled in the cash column paid by the head office to the employees and paid for the employees in the business activities of the head office, and the branch does not actually pay, and the branch does not fill in.

The cash flow statement is a point-in-time statement, prepared on a cash basis, which reflects the impact of an enterprise's operating activities, investment activities and financing activities on its cash and cash equivalents during a certain period. A detailed description of the cash flows generated by the company's operating, investing, and financing activities. It is mainly used to analyze the financial statements of the company's monetary funds.

Through the cash flow statement, it can provide the user with the information on the inflow and outflow of cash and cash equivalents in a certain accounting period of the company's pure and clear loss, so that the user can understand and evaluate the ability of the enterprise to obtain cash and cash equivalents, and use it as the basis for the future cash flow of the enterprise.

Limitations of the Cash Flow Statement:

1. The cash flow statement is prepared on the basis of the cash system, that is, only the cash receipts and expenditures of the current period are recorded, regardless of whether these cash flows are attributable to the current profit or loss.

2. The cash flow statement is only a kind of "point in time" report, an analytical statement of "monetary funds". As a result, its flaws are very similar to balance sheets. Obviously, the balance of "monetary funds" at a particular point in time can be manipulated.

3. There are problems with the compilation method. Although listed companies are required to use the direct method to prepare cash flow statements in China, this goal is difficult to achieve under the realistic conditions of inability to carry out large-scale computerized accounting transformation and accounting reorganization.

Answer]: B, D

The wages paid for the construction in progress and the pension macro insurance should be reflected as cash outflows generated from investment activities and in the item of "cash paid for the purchase and construction of fixed assets, intangible assets and other long-term assets". Wages paid to retired workers are included in the "Cash payments for other activities related to business activities" item.

Summary. Cash paid to and for employees in the cash flow statement is reflected through the "Compensation Payable" account of the account balance statement. Because the remuneration payable to employees refers to the remuneration, benefits, insurance and other benefits that should be paid by the enterprise for the employees to provide them with labor services.

When an enterprise pays employee compensation, the balance of the employee compensation payable account changes, and this payment is also recorded as cash outflow in the operation activities of the cash flow statement. Therefore, when making a cash flow statement, it is necessary to calculate the balance of the company's employee remuneration payable through the account balance sheet, and record the cash flow paid to and for employees.

Can you elaborate on that a little bit more?

Cash paid to and for employees in the cash flow statement is reflected through the "Compensation Payable" account of the account balance statement. Because the remuneration payable to employees refers to the remuneration, benefits, insurance and other benefits that should be paid by the enterprise for the labor services provided by the employees. When the enterprise chain pays the employee compensation, the balance of the employee compensation payable will change, and this payment will also be recorded as cash outflow in the operation activities of the cash flow statement.

Therefore, when making a cash flow statement, it is necessary to calculate the balance of the company's employee remuneration payable through the account balance sheet, and record the cash flow paid to and for employees.

Answer]: b, d, e

The option contains buried a, which should be reflected in the item "Cash paid for other business activities with pure old royal customs"; Option C should be reflected as cash expenditure arising from investment activities in the item "Cash paid for the acquisition and construction of fixed assets, intangible assets and other long-term rock assets".

Answer]: cThis question examines the cash flow statement.

The operating activities in the cash flow statement are called cash inflows and outflows, and their preparation methods are as follows:

1) "Cash received from the sale of goods and provision of services" is based on "cash", "bank deposits" and "receivables".""Notes receivable", "advance receipts", "operating income" and other accounts are analyzed and filled.

2) "Tax Refund Received" is based on "Cash", "Bank Deposit", "Tax and Surcharge", "Subsidy Income" and "Subsidy Receivable"."and other subjects are analyzed and filled in.

3) The item of "receipt of other cash related to business activities" shall be filled in according to the record analysis of "cash", "bank deposits" and "non-operating income".

4) The item of "cash for the purchase of goods and payment for labor services" is filled in according to the record analysis of "cash", "bank deposits", "accounts payable", "bills payable" and "operating costs".

5) The item of "cash paid to and for employees" is filled in according to the record analysis of "salary payable", "cash" and "bank deposit".

6) The items of "various taxes and fees paid" shall be filled in according to the record analysis of "taxes payable", "cash" and "bank deposits".

7) "Payment of other cash related to operating activities", according to "management expenses", "manufacturing expenses", "sales expenses", "financial expenses", "other receivables" and "other payables".""Non-operating expenses" and other related accounts are recorded and analyzed.