Among the employee salaries payable
Posted: Sun Dec 22, 2024 10:09 am
There is an item called “termination benefits”, and the decrease in this period is higher than the increase in this period.
The so-called "termination benefits" refer to the compensation given to employees by an enterprise when it terminates the labor relationship with an employee before the expiration of the employee's labor contract, or to encourage employees to voluntarily accept layoffs. According to the information released on the official website of the Ministry of Finance, termination benefits fall under the provisions of Chapter 4 of Enterprise Accounting Standard No. 9, which regulates employee remuneration and is formulated in the "Enterprise Accounting Standards - Basic Standards". If an enterprise provides termination benefits to employees, they shall be included in the current profit and loss.
The head of HR of a company told the Times Weekly that indonesia phone number sample termination benefits mainly involve the processing of financial accounts. "Increases in this period" are generally understood as new termination benefits to be paid. The beginning of the period refers to the original payments to be made, and the reductions refer to payments already made. Therefore, the termination benefits can be understood as "beginning of the period + increases in this period - reductions in this period = end of the period.
The financial director of a listed company told the Times Weekly that the "current period increase" in the termination benefits is the part of the current period's cost that is estimated by the financial department, and the "current period decrease" is the actual expenses paid to the terminated employees.
According to this understanding, the compensation paid to the dismissed employees of Peacebird in the first half of the year exceeded 10 million yuan. Tianyancha shows that in March 2024, Peacebird was involved in a labor dispute, and the actual controller Zhang Jiangping was once issued a restriction order by the Luyang District Court of Hefei City, involving an amount of 92,833 yuan.
The so-called "termination benefits" refer to the compensation given to employees by an enterprise when it terminates the labor relationship with an employee before the expiration of the employee's labor contract, or to encourage employees to voluntarily accept layoffs. According to the information released on the official website of the Ministry of Finance, termination benefits fall under the provisions of Chapter 4 of Enterprise Accounting Standard No. 9, which regulates employee remuneration and is formulated in the "Enterprise Accounting Standards - Basic Standards". If an enterprise provides termination benefits to employees, they shall be included in the current profit and loss.
The head of HR of a company told the Times Weekly that indonesia phone number sample termination benefits mainly involve the processing of financial accounts. "Increases in this period" are generally understood as new termination benefits to be paid. The beginning of the period refers to the original payments to be made, and the reductions refer to payments already made. Therefore, the termination benefits can be understood as "beginning of the period + increases in this period - reductions in this period = end of the period.
The financial director of a listed company told the Times Weekly that the "current period increase" in the termination benefits is the part of the current period's cost that is estimated by the financial department, and the "current period decrease" is the actual expenses paid to the terminated employees.
According to this understanding, the compensation paid to the dismissed employees of Peacebird in the first half of the year exceeded 10 million yuan. Tianyancha shows that in March 2024, Peacebird was involved in a labor dispute, and the actual controller Zhang Jiangping was once issued a restriction order by the Luyang District Court of Hefei City, involving an amount of 92,833 yuan.