也议自产产品用于非货币性福利的会计处理  

Discussion on Accounting Treatment of Self-produced Product Used on Non-monetary Welfare

作　　者：叶月香 

机构地区：[1]广东理工职业技术学校,广州510500

出　　处：《价值工程》2010年第19期14-15,共2页Value Engineering

摘　　要：企业以自产产品作为非货币性福利发放给职工的会计处理在业界存在多种处理方法,使得会计工作人员在处理该业务过程出现疑义,因此对该业务的探讨显得更加重要。本论文主要采用理论综述和多角度对比分析的方法,对自产产品用于非货币性职工薪酬的经济业务进行深入分析。表达一些观点,希望能对会计核算理论有点帮助。There are many treatment methods with which enterprises release self-produced products to workers as non-monetary welfare in the field of accounting.It made accounting personnels doubt in the business process,so discussion about the business becomes more important.This paper mainly uses methods of theoretical review and comparative analysis with multiple perspectives to deeply analyze economic business of self-produced products used in non-monetary welfare,expresses some views,hoping to be helpful for accounting theories.

关 键 词：自产产品 非货币性职工薪酬 会计处理 

分 类 号：F230[经济管理—会计学]