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今年《财务与会计》第三期发表的《工资的核算》一文,介绍了计算计时工资按固定天数30天或25.5天计算日工资率,然后以职工月基本工资减缺勤扣款或用职工实际出勤天数乘日工资率(如有病假,应加上病假应计工资)计算应付工资。两种方法计算的结果不同,说明各有其利弊和适用条件。总的说来,职工缺勤总是少数,所以,一般都采用月基本工资减缺勤扣款的方
This year’s “Accounting and Finance,” published in the third issue of “wage accounting” article, describes the calculation of hourly wages according to a fixed number of days 30 days or 25.5 days to calculate the daily wage rate, and then to workers monthly basic salaries or absenteeism deductions with the actual employees Duty days multiplied by the daily wage (sick sick leave, sick leave should be accrued wages) to calculate wages payable. The results of the two methods are different, indicating each of its advantages and disadvantages and the applicable conditions. In general, there is always a small number of staff absences, so the basic monthly wage deductions are used