A joint unit refers to a group of products composed of an enterprise in proportion to a certain amou

Disability insurance is a benefit for people with disabilities**.

It is the funds paid by government agencies, organizations, enterprises and public institutions, and private non-enterprise units to protect the rights and interests of the disabled without arranging employment for the disabled.

According to Article 6 of the Administrative Measures for the Collection and Use of Employment Guarantees** for Persons with Disabilities, the proportion of employment arrangements for disabled persons by an employer shall not be less than the total number of employees in the unit. The specific proportion shall be determined by the people of each province, autonomous region, or municipality directly under the Central Government in accordance with the actual situation in their respective regions. Where an employer arranges employment for persons with disabilities that does not reach the proportion prescribed by the people of the province, autonomous region, or municipality directly under the Central Government, it shall pay guarantees.

Other provisions of the disability insurance benefit.

Guarantee**Annual payment amount = (the number of employees of the employer in the previous year The proportion of employment arrangements for disabled persons stipulated by the people of the province, autonomous region or municipality directly under the Central Government where the employer is located - the number of disabled employees actually arranged by the employer in the previous year) The average annual salary of the employees of the employer in the previous year.

The in-service employees of the employer refer to the employees of the employer or the personnel who have signed a labor contract (service agreement) with the employer for more than one year (including one year) in accordance with the law. Seasonal employment should be converted into the average number of workers per year. Labor dispatch shall be included in the number of employees of the dispatching unit.

Where the difference in the number of employed persons arranged by the employer does not reach the prescribed proportion, the result of the formula shall prevail and shall not be an integer.

The above content refers to: China**.com - Administrative Measures for the Collection and Use of Employment Security Funds for Persons with Disabilities.

Security Funds are funds paid by organs, organizations, enterprises, public institutions and private non-enterprise units (hereinafter referred to as employers) that fail to arrange employment for disabled persons in accordance with regulations to protect the rights and interests of persons with disabilities.

The collection, use and management of the security fund (disability insurance fund) shall be subject to the supervision and inspection of the financial sector and the audit supervision of the audit institution.

Answer: The employment security fund for the disabled is referred to as the disability insurance fund, which refers to the special funds for the employment of the disabled in accordance with the provisions of the relevant local laws and regulations, calculated and paid by the special funds for the employment of the disabled in accordance with the annual difference and the average annual wage of the employees in the region in the previous year.

The employment security fund for the disabled is referred to as the disability insurance fund, which is a kind of **sexuality, which is paid by the employer that does not meet the provisions of the reduction and exemption and does not place the disabled in employment in proportion.

The original intention of setting up the disability insurance fund is not to allow enterprises to increase more expenditure, but to promote enterprises to assume more social responsibility, if enterprises can properly employ some disabled people, it can help reduce the burden on society and promote social harmony. Understanding the original intention of the establishment of the disability insurance fund, we can think that according to the situation of the enterprise, the appropriate employment of some disabled people can greatly reduce the cost of the enterprise. By employing people with disabilities on a proportional basis, the cost of disability insurance can be reduced or even exempted, which can not only help enterprises reduce pressure, but also contribute to promoting the employment of people with disabilities, and fulfill corporate social responsibility.

In 2007, the State adopted the Regulations on the Employment of Persons with Disabilities, which clarified that "decentralized employment" is one of the main ways of employment for persons with disabilities, and regulates the responsibility of the whole society to help persons with disabilities find employment.

In principle, the proportion of employment arrangements for disabled persons shall not be lower, and employers below this standard shall pay the employment security fund for disabled persons, hereinafter referred to as "disability insurance fund".

According to the "Implementation Measures for the Administration of the Collection and Use of Employment Security Funds for Disabled Persons", the disability insurance fund is calculated according to the number of people with annual differences and the average annual wages of employees in the region in the previous year. Disability insurance is a national and mandatory property, and it is mainly used for the disabled, employment training and other matters to promote the employment of the disabled. How much do you know about the Employment Security Fund for the Disabled?

Disability insurance means that people with disabilities have it. It's just that it's both unit and personal.

Disability insurance is a tax collected by the tax bureau. If the enterprise has more than one disabled person, it does not need to pay the disability security fund. If there is no disabled person, the company will have to pay disability insurance.

There is a base amount of disability insurance, which is set by your tax bureau. Multiply that by the number of people in your company.

Personally, I think it's disability insurance, but I'm not sure if it's so.

1. The so-called quota allocation method is mainly used in the loading and matching processing industry, because the parts of the products to be assembled are fixed, so generally in the allocation of materials, according to how many whole products can be assembled by workers. That is, the meaning of supporting materials. 2. For example:

To assemble a sand wheel front beach chair, you need a few steel pipes, a few rivets, a few canvases, etc., etc., all of which are quantitative, or can be said to be quota.

Quota - it should be a technical and accounting term--- the full name should be called 'technical quota', and quota is a commonly used accounting concept. He uses the concept of quota in any engineering, product, project research and development, etc. (For example, when designing a construction project, it is necessary to calculate the quota, and calculate how much cement, rebar, brick and other materials to be used according to the drawing requirements of the technical design.)

The result is the quota, which is only a large number, and these large numbers have to be divided into various small items according to the requirements of the drawings, so that each small project must have a matching quota, and the materials must be paid according to these quotas. The main purpose of the material is to reduce costs and use resources reasonably. The same is true when it comes to producing products.

Search: What is included in the budget price of the wharf lift bridge project.

1. The credit side of bad debt provision refers to:

1. The amount of bad debt provision withdrawn;

2. Recover the bad debts that have been confirmed and resold.

2. The debit side of bad debt provision refers to:

1. The actual loss of bad debt provisions;

2. Provision for bad debts written off.

Provision for bad debts refers to the provision of accounts receivable (including accounts receivable) of an enterprise, which is an allowance account. Enterprises use the allowance method for the accounting of bad debt losses. Under the allowance method, the enterprise should estimate the bad debt loss at the end of each period and set up a "bad debt provision" account.

The allowance method refers to the use of a certain method to estimate bad debt losses on a regular basis, withdraw bad debt provisions and transfer them to current expenses. When bad debts actually occur, it is a treatment method to directly write off the provision for bad debts that have been accrued and at the same time resell the corresponding balance of accounts receivable.

The bad debt provision is an asset-class allowance account, with the bad debt provision debit side indicating a decrease in assets and the credit side indicating an increase in assets.

Enterprise setup"Provision for bad debts"The account is used to reflect the withdrawal of bad debt provision and the occurrence of bad debt loss. By nature,"Provision for bad debts"The subjects are:"Accounts receivable"The contra account for the account.

If the enterprise receivable meets one of the following conditions, it should be recognized as bad debt:

1. Due to the bankruptcy or death of the debtor, it cannot be recovered after the bankruptcy estate or estate is repaid;

2. It cannot be recovered due to the cancellation of the debtor unit, insolvency or serious lack of cash flow;

3. The debtor unit is unable to repay the debt in a short period of time due to the suspension of production due to the occurrence of serious natural disasters, etc., and it is indeed impossible to recover;

4. Because the debtor has failed to perform its debt repayment obligations for more than 3 years after verification, it is indeed impossible to recover after verification.

When bad debts are accrued:

Debit: Administrative expenses - provision for bad debt losses.

Credit: provision for bad debts.

When a bad debt is recognized:

Debit: Provision for bad debts.

Credit: Administrative expenses.

1.The bad debt debit side represents the actual bad debt loss and the bad debt provision that is offset and the over-provision is made, and the bad debt credit side indicates the provision for bad debt and the bad debt loss incurred and recovers it.

2.The provision for bad debts is a provision for receivables, and the balances are all on the credit side, because only on the credit side can it be a reduction of the asset (the balance of the asset is on the debit side).

3.The credit balance represents the amount of bad debt provision determined by the company's bad debt policy, such as relevant accounts receivable, other receivables, prepayments, etc., that is, the receivables that may not be recovered in the future as estimated according to the relevant accounting policies. The setting of this account is a concrete application of the principle of accounting prudence.

4.When the bad debt provision is withdrawn, the Administrative Expense account is debited and the bad debt provision account is credited. If the provision for bad debts to be withdrawn in the current period is greater than its book balance, it shall be withdrawn according to the difference, and the "management expenses" account shall be debited and the bad debt provision account shall be credited; The difference between the amount to be withdrawn and the book balance shall be reversed.

5.For receivables that are truly unrecoverable, when approved as bad debt losses, the bad debt provision withdrawn should be reversed, the bad debt provision account should be debited, and the "accounts receivable" or "other receivables" account should be credited.

Accounting for bad debt provisions:

1. On the balance sheet date, if the receivables are impaired, the "asset impairment loss" account shall be debited and this account shall be credited according to the amount to be written down. If the provision for bad debts accrued in the current period is greater than its book balance, it shall be accrued according to its difference; The difference between the accrued provision for bad debts and its book balance is reversed.

2. For the receivables that cannot be recovered, they shall be regarded as bad debts after approval according to the management authority, and the receivables shall be resold and debited to this account and credited to the accounts of "notes receivable", "accounts receivable", "prepaid accounts", "accounts receivable", "other receivables", "long-term receivables" and so on.

3. If the receivables that have been confirmed and resold are later recovered, the accounts of "notes receivable", "accounts receivable", "prepaid accounts", "accounts receivable", "reinsurance accounts receivable", "other receivables" and "long-term receivables" shall be debited and credited according to the actual amount recovered;

The debit side of the account reserve is indicated:

1. The actual loss of bad debt provisions;

2. Provision for bad debts written off.

The bad debt provision lender said:

1. The amount of bad debt provision withdrawn;

2. Recover the bad debts that have been confirmed and resold.

Enterprises should set up a "bad debt provision" accounting account to account for the bad debt provision withdrawn by the enterprise. Enterprises should conduct a comprehensive inspection of the receivables on a regular basis or at least at the end of each year, and make provision for bad debts that may occur in anticipation of the possible occurrence of various receivables, and for the receivables that are not sure to be recovered, provision for bad debts should be made.

The method of making provision for bad debts is determined by the enterprise itself. The enterprise shall list the catalogue, specifically indicating the scope of provision for bad debts, the method of withdrawal, the division of aging and the proportion of withdrawal, in accordance with the management authority, with the approval of the general meeting of shareholders or the board of directors, or the meeting of managers (factory directors) or similar institutions, and in accordance with the provisions of laws and administrative regulations to the relevant parties for the record, and keep it at the location of the company.

for investors' viewing. Once the method of drawing bad debt provision is determined, it shall not be changed at will. If there is a need for change, it should still be submitted to the relevant parties for the record after approval in accordance with the above procedures, and explained in the notes to the accounting statements.

When determining the proportion of provision for bad debts, an enterprise should take into account the previous experience of the enterprise, the actual financial position of the debtor and the cash flow.

and other relevant information reasonably estimated. Unless there is conclusive evidence that the receivables cannot be recovered, or the possibility of recovery is unlikely (such as the cancellation of the debtor unit, bankruptcy, insolvency, serious lack of cash flow, the occurrence of serious natural disasters and other causes of production and inability to repay debts in a short period of time, etc., and the receivables are overdue for more than 3 years), the following circumstances generally cannot be fully provisioned for bad debts:

1) Receivables incurred in the current year.

2) Plan to restructure receivables.

3) Receivables with related parties.

4) Other receivables that are overdue but have no conclusive evidence to prove that they cannot be recovered.

If there is conclusive evidence that the unexpired notes receivable held by the enterprise cannot be recovered or the possibility of recovery is unlikely, the book balance shall be transferred to the accounts receivable and the corresponding bad debt provision shall be made.

If there is conclusive evidence that the prepaid accounts of the enterprise do not conform to the nature of the prepaid accounts, or there is no hope of receiving the purchased goods due to the bankruptcy or cancellation of the supplier, the amount originally included in the prepaid accounts shall be transferred to other receivables and the corresponding bad debt provisions shall be made.

Enterprises should ascertain the reasons for the unrecoverable receivables and pursue their responsibilities. For receivables that have conclusive evidence that they are indeed unrecoverable, such as the debtor has been revoked, bankrupt, insolvent, or seriously insufficient cash flow, the provision for bad debts withdrawn shall be written off with the approval of the general meeting of shareholders or the board of directors, or the office meeting of the manager (factory director) or similar institutions according to the management authority of the enterprise.

The debit side of the bad debt provision indicates that the enterprise writes off the bad debt provision when it is approved as a bad debt loss for the accounts receivable that cannot be recovered, and the amount of bad debt provision written off is greater than the amount withdrawn.

Bad Debt Provision Credit Representation: The amount of bad debt provision withdrawn.

Accounting Subjects - Loan: Provision for Bad Debts Credit: Accounts Receivable or Other Receivables The general financial system (such as the financial system for industrial enterprises) stipulates that at the end of the year, the enterprise shall be charged at 3%-5% of the balance of accounts receivable at the end of the year.

If the balance of accounts receivable at the end of the year is 1 million yuan, and the bad debt provision of 30,000 yuan should be accrued according to the regulations, and the balance of the bad debt provision of the enterprise is 10,000 yuan on the debit side, 40,000 yuan should be withdrawn, even if the credit balance of the bad debt provision is 30,000 yuan at the end of the year.