1、the party. Focus on honesty and self-discipline standards of “four clean“ “four consciousness“, hold the work principle and various violations of party discipline punishment . 2. series spoke. To XI on ruling acting political XI General Secretary series important speech reading (2016 version) XI Gen
2、eral Secretary important speech articles selected (leaders reading) and out poverty for basic textbook, in-depth learning understand XI General Secretary series important speech spirit and on Fujian work of series important indicates spirit, understand on reform development stable, and Interior dipl
3、omatic defense, and rule party ruling army of important discusses, understand throughout which of Marx doctrine position views method, Grasp the true faith through the pursuit of, historical sense, sincere feelings for the people, pragmatic style of thought. Should pay attention to the overall grasp
4、 and master relationship and prevent fragmentation. Address learning series, attention should be paid based on persisting and developing socialism with Chinese characteristics to the theme, focuses on understanding comrade XI Jinping as General Secretary of the CPC Central Committee on governance of
5、 the new concept of new ideas and new strategies. (1) the deep understanding we are carrying out the great struggle of history with many new features that Chinas development is an important period of strategic opportunities and the same connotation. (2) to grasp a firm system of socialism with Chine
6、se characteristics theory of confidence, confidence, confidence, winning complete the building of a well-off society and realize “two 100 year“ goal dreams, China and the great rejuvenation of the Chinese nation. (3) understand the domestic and international situations, coordination of “five in one“
7、 overall layout and four “comprehensive“ strategy. (4) a deep understanding of innovation, coordination, development of green, open, shared ideas, adapt to new normal, grasp, leading economic development, greater emphasis on advancing the supply side structural reform, to lead the development of new
8、 development practices. Vigorous implementation of innovation-driven development strategy, strive to enhance the overall coordination of development to promote harmonious coexistence between man and nature, form the opening to the new system, focus on the practice of people-centred development. (5)
9、in-depth understand full deepening reform, advance national governance system and governance capacity modern; makes market in resources configuration in the up decisive role and better play Government role; without shake insisted China basic economic system, promoted various ownership economic healt
10、h development; advance “area way“ construction, and Beijing Jin JI collaborative development, and Yangtze River economic with development; full law ruling, construction China features Socialist rule of law system; development Socialist democracy, insisted China features socialist political developme
11、nt road; Fostering and practicing the Socialist core values, enhance cultural values of confidence, self-confidence, building Socialist culture in China set up the overall national security concept, respect the sovereignty of networks, build global Internet governance system adhere to the correct vi
12、ew, building human fates. (6) to grasp the full strictness requirement, and strict adherence to the partys political discipline and rules, loyal, clean, play, strengthen the wind against corruption, adhere to the “Tigers“ and “fly“. (7) thegrasp scientific methods of thinking and working, and view t
13、rends, patterns and events to strengthen strategic thinking and dialectical thinking, systems thinking, creative thinking, the bottom line thinking set up problem-oriented, focus on risk, fill the short Board; empty talks jeopardize national interests in mind, hard work and prosperous, a deployment,
14、 a nine-point implementation . The content, comprehensively strengthen the ideological and political construction of the leading group, work style, and capacity-building. 3. the key to solve the problem. Seriously implement XI General Secretary on training created has iron general belief, and iron g
15、eneral faith, and iron general discipline, and iron General play of cadres team requirements, control acquisition General Secretary on “seven a has of“ “five a must“, important discusses, enhanced political consciousness, and overall consciousness, and core consciousness, and par consciousness, in t
16、hought political Shang action Shang with to XI comrade for General Secretary of Central keep height consistent, seriously practice line “three strict three real“ requirements and good cadres standard, do heart has party, and heart has people, and heart has accountability, and Heart ring model. (1) t
17、he lead firm ideals and beliefs. For in “lift what flag, and go what road“ Shang of fuzzy awareness, for belief lack, and faith missing, and spirit deficiency “calcium“, problem, root, and guben culture Yuan, to upgrade Marx doctrine theory literacy, upgrade using party of theory innovation results
18、observation and analysis problem of capacity, keep on Marx doctrine and Communist of firm belief, and on China features Socialist of firm faith, strengthened purposes consciousness, and practice line mass line, put ideal faith reflected to slim sets, and for political with right, and officer venture
19、 of aspects, Lofty ideals and the common ideal of exemplary practitioner. Clearly oppose and reject Western constitutional democracies, “universal values“, neo-liberalism, the historical nihilism and questioned reform and opening up and building socialism with Chinese characteristics, such as errone
20、ous. (2) lead to strict political discipline and rules. For political Shang of liberalism, not seriously implement implementation central decision deployment, not seriously actual implement implementation party of route approach policy, major problem important matters not asked not report, for dangm
21、ianyitao set, and Dang “on both sides people“, for wind disciplinary make “four wind“, for clique, and make mission groups guy, problem, seriously draw Zhou Yongkang, and Bo, and Xu caihou, and Guo boxiong, and makes plans and I province Su, and Xu gang, disciplinary illegal case of deep lessons, kn
22、ow fear, and Ming bottom line, and keep rules, Keep the political character of absolute loyalty to the party, political wise men, determined to uphold the authority of the Party Central Committee, maintaining the solidarity and unity of the party. (3) lead to set up the new development philosophy. F
23、or those not adapted, and not for even against new development concept of awareness, and behavior, and practices, for those blindly spell resources spell input, and first pollution Hou governance, and heavy city light rural, and heavy efficiency light fair, one-sided development, and deformity devel
24、opment of problem, insisted liberation thought, and times, set on new development concept of consciously confidence, do advocate innovation, and focused on coordination, and advocate green, and thick plant open, and advance shared. On2012 年初级会计实务考点：应付职工薪酬的核算处理（一）应付职工薪酬的内容职工薪酬是指为获得职工提供的服务而给予各种形式的报酬和其
25、他相关支出，包括提供给职工的全部货币性薪酬和非货币性福利。1.包括的内容（1）职工工资、奖金、津贴和补贴；（2）职工福利费；（3）医疗保险费、养老保险费、失业保险费、工伤保险费和生育保险费等社会保险费；（4）住房公积金；（5）工会经费和职工教育经费；（6）非货币性福利；（7）因解除与职工的劳动关系给予的补偿；（8）其他与获得职工提供的服务相关的支出。2.注意问题职工薪酬包括提供给职工本人和其配偶、子女或其他被赡养人的福利，比如支付给因公伤亡职工的配偶、子女或其他被赡养人的抚恤金。【例题 多选题 】（2010 年考题）下列各项中，应确认为应付职工薪酬的有（ ）。A.非货币性福利B.社会保险费和辞
26、退福利C.职工工资、福利费D.工会经费和职工教育经费 正确答案ABCD 【例题 多选题 】（2008 年考题）下列各项中，应作为应付职工薪酬核算的有（ ）。A.支付的工会经费B.支付的职工教育经费C.为职工支付的住房公积金D.为职工无偿提供的医疗保健服务 正确答案ABCD 【例题 判断题 】（2007 年试题）企业为职工缴纳的基本养老保险金、补充养老保险费，以及为职工购买的商业养老保险，均属于企业提供的职工薪酬。（ ） 正确答案 （二）职工薪酬的确认与计量1.职工薪酬的确认职工薪酬准则规定,企业应当在职工为其提供服务的会计期间,将应付的职工薪酬确认为负债,除因解除与职工的劳动关系给予的补偿外,
27、应当根据职工提供服务的受益对象,分别下列情况处理：the party. Focus on honesty and self-discipline standards of “four clean“ “four consciousness“, hold the work principle and various violations of party discipline punishment . 2. series spoke. To XI on ruling acting political XI General Secretary series important speech read
28、ing (2016 version) XI General Secretary important speech articles selected (leaders reading) and out poverty for basic textbook, in-depth learning understand XI General Secretary series important speech spirit and on Fujian work of series important indicates spirit, understand on reform development
29、stable, and Interior diplomatic defense, and rule party ruling army of important discusses, understand throughout which of Marx doctrine position views method, Grasp the true faith through the pursuit of, historical sense, sincere feelings for the people, pragmatic style of thought. Should pay atten
30、tion to the overall grasp and master relationship and prevent fragmentation. Address learning series, attention should be paid based on persisting and developing socialism with Chinese characteristics to the theme, focuses on understanding comrade XI Jinping as General Secretary of the CPC Central C
31、ommittee on governance of the new concept of new ideas and new strategies. (1) the deep understanding we are carrying out the great struggle of history with many new features that Chinas development is an important period of strategic opportunities and the same connotation. (2) to grasp a firm syste
32、m of socialism with Chinese characteristics theory of confidence, confidence, confidence, winning complete the building of a well-off society and realize “two 100 year“ goal dreams, China and the great rejuvenation of the Chinese nation. (3) understand the domestic and international situations, coor
33、dination of “five in one“ overall layout and four “comprehensive“ strategy. (4) a deep understanding of innovation, coordination, development of green, open, shared ideas, adapt to new normal, grasp, leading economic development, greater emphasis on advancing the supply side structural reform, to le
34、ad the development of new development practices. Vigorous implementation of innovation-driven development strategy, strive to enhance the overall coordination of development to promote harmonious coexistence between man and nature, form the opening to the new system, focus on the practice of people-
35、centred development. (5) in-depth understand full deepening reform, advance national governance system and governance capacity modern; makes market in resources configuration in the up decisive role and better play Government role; without shake insisted China basic economic system, promoted various
36、 ownership economic health development; advance “area way“ construction, and Beijing Jin JI collaborative development, and Yangtze River economic with development; full law ruling, construction China features Socialist rule of law system; development Socialist democracy, insisted China features soci
37、alist political development road; Fostering and practicing the Socialist core values, enhance cultural values of confidence, self-confidence, building Socialist culture in China set up the overall national security concept, respect the sovereignty of networks, build global Internet governance system
38、 adhere to the correct view, building human fates. (6) to grasp the full strictness requirement, and strict adherence to the partys political discipline and rules, loyal, clean, play, strengthen the wind against corruption, adhere to the “Tigers“ and “fly“. (7) thegrasp scientific methods of thinkin
39、g and working, and view trends, patterns and events to strengthen strategic thinking and dialectical thinking, systems thinking, creative thinking, the bottom line thinking set up problem-oriented, focus on risk, fill the short Board; empty talks jeopardize national interests in mind, hard work and
40、prosperous, a deployment, a nine-point implementation . The content, comprehensively strengthen the ideological and political construction of the leading group, work style, and capacity-building. 3. the key to solve the problem. Seriously implement XI General Secretary on training created has iron g
41、eneral belief, and iron general faith, and iron general discipline, and iron General play of cadres team requirements, control acquisition General Secretary on “seven a has of“ “five a must“, important discusses, enhanced political consciousness, and overall consciousness, and core consciousness, an
42、d par consciousness, in thought political Shang action Shang with to XI comrade for General Secretary of Central keep height consistent, seriously practice line “three strict three real“ requirements and good cadres standard, do heart has party, and heart has people, and heart has accountability, an
43、d Heart ring model. (1) the lead firm ideals and beliefs. For in “lift what flag, and go what road“ Shang of fuzzy awareness, for belief lack, and faith missing, and spirit deficiency “calcium“, problem, root, and guben culture Yuan, to upgrade Marx doctrine theory literacy, upgrade using party of t
44、heory innovation results observation and analysis problem of capacity, keep on Marx doctrine and Communist of firm belief, and on China features Socialist of firm faith, strengthened purposes consciousness, and practice line mass line, put ideal faith reflected to slim sets, and for political with r
45、ight, and officer venture of aspects, Lofty ideals and the common ideal of exemplary practitioner. Clearly oppose and reject Western constitutional democracies, “universal values“, neo-liberalism, the historical nihilism and questioned reform and opening up and building socialism with Chinese charac
46、teristics, such as erroneous. (2) lead to strict political discipline and rules. For political Shang of liberalism, not seriously implement implementation central decision deployment, not seriously actual implement implementation party of route approach policy, major problem important matters not as
47、ked not report, for dangmianyitao set, and Dang “on both sides people“, for wind disciplinary make “four wind“, for clique, and make mission groups guy, problem, seriously draw Zhou Yongkang, and Bo, and Xu caihou, and Guo boxiong, and makes plans and I province Su, and Xu gang, disciplinary illegal
48、 case of deep lessons, know fear, and Ming bottom line, and keep rules, Keep the political character of absolute loyalty to the party, political wise men, determined to uphold the authority of the Party Central Committee, maintaining the solidarity and unity of the party. (3) lead to set up the new
49、development philosophy. For those not adapted, and not for even against new development concept of awareness, and behavior, and practices, for those blindly spell resources spell input, and first pollution Hou governance, and heavy city light rural, and heavy efficiency light fair, one-sided development, and deformity development of problem, insisted liberation thought, and times, set on new development concept of consciously confidence, do advocate innovation, and focused on coordination, and advocate green, and thick plant open, and advance shared. On（1）应由生产产品、提供劳务负担的职工薪酬
