学校报账员必读-----科目（School reimbursement required - subjects）.doc

学校报账员必读-----科目（School reimbursement required - subjects） Three, the original documents classified collation and reimbursement (1) personnel expenditures: reflecting the remuneration of primary and secondary schools to the in-service teachers and temporary employees, including basic wages, allowances, bonuses, social security contributions and other personnel expenditures. 1, basic wages 2, such as seniority allowance, allowance, the allowance, allowance, subsidy and other special education teachers. 3, bonus 4, social security contributions: including basic old-age insurance, unemployment insurance, medical insurance, industrial injury insurance and other expenses. 5, other: to reflect the above items are not included in the annual expenditure of personnel, including substitute teacher salaries, overtime wages, sick leave for more than two months during the period of wages, long-term staff and temporary wages. (two) expenditure on subsidies for individuals and families: reflects the free subsidy payments for individuals and families throughout the year. Including: retirement expenses, severance pay, pension benefits and living expenses, medical expenses, housing subsidies, grants and other subsidies. 1, retirement fees 2, retirement fees 3, severance 4, pension benefits and living expenses: expenses according to the provisions of the school staff, the families of martyrs sacrifice deceased one-time and regular pensions and funeral expenses; school staff and survivors living allowance 5, medical expenses: reflect the school expenses, did not participate in the basic medical insurance for employees, primary and secondary school teachers, retirees, medical expenses. 6, housing subsidies 7, grants: reflect the school issued primary and secondary school grants, subsidies and other living. 8 other subsidy expenditures: expenses for individual and family expenses that are not included in the above subjects, such as the cost of the only child, the child care allowance, and