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每个单位在发放工资时,元以下的角分票计算和搭配发放,手续繁琐,工作量大,且易发生差错。对此,我们进行了改革,实行了“积零成元”再发放的办法。经过20多年的实践,证明切实可行。大家普遍认为,这佯做既简便了手续,节省了工作量,又保证了工资及时正确地发放,使会计人员与职工群众都能满意。我们的具体做法是:在工资结算表中,应付工资项下增设“上月未发零票”栏,实得工资项下增设“本月未发零票”拦。这样,每个职工元以下的角分零票,通过这两栏的记录,辗转累计,足元即在实得工资中发放,不足元即存储在“本月未发零票”栏内。在支付和分析工资时,本月未发零票数,不作帐务处理,也不计入生产费用。每个职工未发零票数,只要职工不离职离厂就
Each unit in the payment of wages, the following corner of the vote calculation and collocation distribution, tedious procedures, heavy workload, and prone to error. In this regard, we conducted a reform, the implementation of the “plot zero yuan” redistribution approach. After more than 20 years of practice, proved viable. It is generally believed that this is not only a simple procedure but also saves the workload, and ensures timely and correct payment of salaries, so that the accountants and the masses of workers can be satisfied. Our specific approach is: in the payroll statement, under the payroll due to the addition of “no vote last month” column, under the real wage increase “this month, no zero votes” stopped. In this way, each employee below the zero point of zero votes, through the records of these two columns, removed, accumulated enough, that is paid in real wages, less than the element that is stored in the “no vote this month” column. In the payment and analysis of wages, this month did not issue zero votes, not for accounting treatment, not included in the production costs. Each employee has not issued zero votes, as long as employees leave without leaving the factory