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《工资发放清单》是会计工作中记录信息量最多的原始凭证之一。它不仅记录了每个职工的工资变化情况,反映职工的工龄、职务、房租情况,还记录了本单位工资总额的升降变化情况。通过这张表可以为研究一定时期我国国民的生活水平提供必要的原始数据,还可以分析职工出勤率高低及工作成绩的大小,从实际情况看,《工资发放清单》的利用率也明显地高于其他原始凭证,因此很有保存价值。然而有相当多的单位是把《工资发放清单》装订在凭证上,那就会大大削弱它应有的作用。而且根据《会计档案管理办法》的规定,会
The Payroll Checklist is one of the original vouchers for the most information in accounting jobs. It not only records the changes in wages of each worker, reflecting the length of service, positions, rent, but also records the changes in the total wages of the unit. Through this form, we can provide the necessary raw data for studying the living standard of our countrymen in a certain period of time, and also can analyze the attendance rate of employees and the size of work performance. From the actual situation, the utilization rate of “payroll list” is also obviously high In other original vouchers, so very valuable. However, a considerable number of units bind the “payroll list” to the vouchers, which will greatly weaken its due role. And according to “accounting records management approach” requirements, will