Proceedings of the 2016 International Conference on Education, Management, Computer and Society

Enterprises Accounting for Reward Bonus under the Perspective of Business Law

Authors
Shanshan Wang, Honglei Liu
Corresponding Author
Shanshan Wang
Available Online January 2016.
DOI
10.2991/emcs-16.2016.177How to use a DOI?
Keywords
Component; Reward bonus; Rights; Obligations; Attribute; Accounting treatment
Abstract

In this article, the author defined the elements of accounting reward bonus and determined the accounting method of the enterprise's reward bonus. This truly reflected the financial position and operating results of the enterprise. Though analyzed the legal relationship generated by the enterprise reward bonus, we can use the accounting theory to determine the liability and the accounting method of the reward bonus. The comprehensive use of legal theory and accounting theory can reflect the more real financial position and operating results in the enterprises.

Copyright
© 2016, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the 2016 International Conference on Education, Management, Computer and Society
Series
Advances in Computer Science Research
Publication Date
January 2016
ISBN
978-94-6252-158-2
ISSN
2352-538X
DOI
10.2991/emcs-16.2016.177How to use a DOI?
Copyright
© 2016, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Shanshan Wang
AU  - Honglei Liu
PY  - 2016/01
DA  - 2016/01
TI  - Enterprises Accounting for Reward Bonus under the Perspective of Business Law
BT  - Proceedings of the 2016 International Conference on Education, Management, Computer and Society
PB  - Atlantis Press
SP  - 728
EP  - 730
SN  - 2352-538X
UR  - https://doi.org/10.2991/emcs-16.2016.177
DO  - 10.2991/emcs-16.2016.177
ID  - Wang2016/01
ER  -