【中文版】

职工补助是指企业为职工提供的非货币性福利，是企业对职工的一种关怀和照顾。职工补助通常以现金、物品等形式发放，可以用于满足职工的生活和工作需求。职工补助计入什么科目呢？下面就来探讨一下。

职工补助通常计入“应付职工薪酬”科目。该科目是企业与职工之间的结算科目，包括工资、奖金、津贴、社会保险费等与职工薪酬相关的费用。职工补助是应付职工薪酬的一个子科目，通过该科目核算企业向职工发放的各类补助金额。

在具体操作中，企业向职工发放补助时，应当按照发放的种类和用途分别核算，例如生活补助、医疗补助、助学金等。同时，企业应当按照职工的工资标准和工作时间等因素计算每个职工的应得补助金额，并按时足额发放。

通过“应付职工薪酬”科目核算职工补助，可以清晰地反映企业的薪酬政策和人工成本，有助于企业进行财务管理和决策分析。同时，也可以保障职工的合法权益和福利，促进企业和职工的和谐发展。

【英文版】

Employee allowance refers to the non-monetary benefits provided by the enterprise to employees, which is a form of care and attention given by the enterprise to its employees. Employee allowance is usually issued in the form of cash, goods, etc., and can be used to meet the living and working needs of employees. What account should employee allowance be recorded in? Let's explore it below.

Employee allowance is usually recorded in the "Accrued Employee Benefits" account. This account is a settlement account between the enterprise and its employees, including wages, bonuses, allowances, social insurance fees and other expenses related to employee benefits. Employee allowance is a sub-account of Accrued Employee Benefits, which calculates the amount of various allowances paid to employees by the enterprise.

In specific operations, when the enterprise distributes allowance to employees, it should calculate according to the type and use of the allowance, such as living allowance, medical allowance, scholarship, etc. At the same time, the enterprise should calculate each employee's allowance according to their salary standard, working hours and other factors, and pay it on time and in full.

Recording employee allowance through the "Accrued Employee Benefits" account can clearly reflect the enterprise's compensation policy and labor costs, help the enterprise carry out financial management and decision analysis. At the same time, it can also protect the legitimate rights and interests of employees and promote the harmonious development between the enterprise and its employees.