"504表"
"第 页,共 页"
"会计科目设置表附件:事业支出科目 504"
"注意:为保证会计报表的取数准确性,各单位只能设置所列科目的下级科目"
"科 目 编 号","科 目 名 称","说 明","备注"
50401,"工资福利支出","反映单位支付给在职职工和临时聘用人员的各类劳动报酬(包括基本工资,各项津贴,奖金等),以及为上述人员缴纳的各项社会保险费等."
5040101,"基本工资","指国家统一发给教职工的职务工资(70%),津贴(30%),普教教师增发10%工资,地方职务(岗位)津贴,各类学校毕业生见习期间的临时待遇.新参加工作的技术工人学徒期,普通工熟练期工资及地方职务(岗位)津贴."
504010101,"岗位工资","对应老科目"职务工资(70%)""
504010102,"薪级工资","对应老科目"津贴(30%),普教教师增发10%工资""
504010103,"绩效工资"
504010104,"地方职务(岗位)津贴"
504010109,"其他"
5040102,"津贴补贴","反映在基本工资之外按规定开支的各类津贴,补贴."
504010201,"各类津贴","指按规定发给在编人员的教龄津贴,护士工龄津贴,中小学特级教师津贴,学校班主任津贴,公安干警值勤岗位津贴,接触有毒有害物质津贴,郊区津贴,海岛津贴,审计津贴,教育工作者津贴,生活补贴,节编(包干)津贴,信访岗位补贴等."
50401020101,"教龄津贴"
50401020102,"班主任津贴"
50401020103,"教研组长津贴"
50401020104,"特级教师津贴"
50401020105,"科技拨尖津贴"
50401020106,"节编奖"
50401020107,"特殊教育津贴"
50401020108,"教育工作者津贴"
50401020109,"海岛津贴"
50401020110,"地方生活津贴"
50401020111,"体化教师津贴"
50401020112,"后勤岗位津贴"
50401020120,"其他津贴"
504010202,"价格补贴","指按规定发放给在编人员的副食品,煤,水,电等各种价格补贴."
504010203,"上下班交通补贴","指按规定发给在编人员的上下班交通费补贴."
504010204,"教师超工作量酬金","指按规定发放给在编教师的超工作量讲课费."
504010205,"其他补贴","指按规定发放给在编职工冷饮费,2%医保(个人补助部分),地区性补贴,书报费等."
50401020501,"地区津贴"
50401020502,"远郊补贴"
50401020503,"边远教职工补贴"
50401020504,"校干部职级补贴"
50401020505,"县名师,名校长补贴"
50401020506,"学科带头人(首席教辅员)补贴"
50401020507,"县教育标兵(优秀教辅员)补贴"
50401020508,"县教学(合格教 研员)补贴"
50401020509,"医疗补贴"
50401020510,"书报费"

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