企业工资核算有关问题的探讨

Discussion on the Relevant Issues of Salary Accounting of Enterprise

企业工资的核算,是一个比较简单的问题,但在会计实务中,会计人员却经常对一些问题感到困惑,不知道该如何处理,有些企业因此作出一些不规范的,甚至是错误的会计处理。论文对企业工资核算中的一些问题进行了探讨,以期对会计教学和实务提供参考和借鉴。

The salary accounting of enterprise is a relatively simple problem, but in accounting practice, accounting personnel are often confused about some problems they don＇t know how to handle, so some companies make some non-standard, even accounting errors. This paper discusses some probl eros in enterprise salary calculation, so as to provide reference for accounting teaching and practice.