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《财务与会计》一九八二年第六期刊登的《一种工资结算和发放办法》一文,谈到『结算每个人当月实发工资时,实发数只发到元。』这种『整数法』速度快,差错少,效率高,值得提倡。但是,文中所说『不足一元的,一律以「应补尾数」栏反映,当月不发,累计到十二月一次结算发给职工』,不免累赘。我厂的做法是,不足一元的尾数当月留存,结转次月。次月发放工资时,当月的尾数加上月结转的尾数,满一元的即发还职工,不足一元的尾数再结转次月,这样,每个职工留存的工资尾数始终保持在一分至九角九分的范围内,对职工生活影响不大,帐务处理也极简便。方法是在工资结算表中『应付工资』栏
The article entitled “A method of settlement and payment of wages” published in the sixth issue of Finance and Accounting in 1982 refers to “when the actual wages of each person in the month are settled, the actual number of issued papers is only paid to the yuan. This ”integer method“ is fast, error-free and efficient. It is worth promoting. However, the article said that ”less than one dollar will be reflected in the column“ should be added to the end of the number ”column, not the current month, the cumulative total of December issued a payment to employees“, can not help but cumbersome. My factory’s approach is less than a dollar mantissa retained the month, carrying the next month. When the wages are paid in the next month, the mantissa of the current month plus the mantissa carried over from the month will be reimbursed to those workers who have paid a dollar or less, and the mantissa of one dollar will be re-carried in the next month. In this way, the mantissa kept by each employee will always be kept at one point Nine-point nine-point range, little impact on the lives of workers, accounting treatment is also very simple. The method is in the payroll statement ”payroll" column