【问答】1、根据资料(1)和(4),计算甲公司应向职工支付的利润分享计划金额,并编制相关的会计分录。
【答案及解析】甲公司应支付的利润分享计划金额=(6 800-5 000)×3%=54(万元)(1分),相关会计分录为: 借:销售费用 540 000 贷:应付职工薪酬——利润分享计划 540 000(2分) The amount of profit sharing plan that Company Jia should pay = (6800-5000) ×3%=54 (in ten thousand Yuan), related accounting entries are: Dr. Selling expense 540 000 Cr.Salaries payable – profit sharing plan 540 000