Traditional Culture Encyclopedia - Photography major - What's the difference between a studio and a company?
What's the difference between a studio and a company?
1, different ranges
The studio implements the principle of no-fault liability. No matter whether the responsibility for industrial accidents belongs to the employer, the individual employee or the third party, the employer should bear the insurance responsibility.
What the company provides is the protection of accidental injury during work and rest, and its advantages are embodied in the breadth of time and space. For example, accidents encountered on the way to and from work, if they are motor vehicle traffic accidents, can be compensated through work-related injuries, and other accidental injuries do not belong to the scope of work-related injuries.
2. Different roles
As a part of the social insurance system, the studio is enforced by the state through legislation, which is the social responsibility of the state to employees and the basic rights that employees should enjoy. The implementation of industrial injury insurance is the symbol and achievement of human civilization and social development.
However, the company has guaranteed the medical care, basic living, disability pension and survivors' pension for the employees with work-related injuries, and relieved the worries of employees and their families to a certain extent. The compensation for work-related injuries reflects the respect of the state and society for employees and is conducive to improving their work enthusiasm.
3. Different treatment methods
The studio should be calculated on an annual basis and paid in advance on a monthly or quarterly basis. At the end of each month, the enterprise shall transfer the month-end balance of the cost and tax subjects to the debit of the "profit this year" subject and the balance of the income subjects to the credit of the "profit this year" subject.
Then calculate the difference between the debit and credit amounts of the current "salary" account.
The primary purpose of the company should be to confirm and measure the influence of the differences between accounting and tax law on the inflow or outflow of future economic benefits of the enterprise, and put the income tax accounting of enterprise assets and liabilities in the first place. From the perspective of income and expenses, the liability method of income statement thinks that the direct recognition of income and expenses related to transactions or events should be considered first.
Measure the income of an enterprise from the direct ratio of income to expenses.
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