略论雇员报酬核算

On Calculate of the Employee Compensation

学习过程中,一些同学常将雇员报酬与生产经营收入、经常转移收支等流量相混淆,由此导致雇员报酬的数据失真。本文从交易主体、交易性质和分解交易三个方面入手探讨了雇员报酬核算的一些问题。

Students often confuse the implication of the compensation of employees with management earnings and current transfer receipts, which leads to figure about compensation of employees inconsistent with the facts. Beginning with transaction main body, transaction nature and transaction decomposition, this article probes into some problems that should be paid special attention to employment payment accounting teaching.