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目前,实行提成工资的形式比较多,有全额利润提成、利润包干、超额分成、营业额提成等;总的来说,就是把工资同经营成果挂起钩来,按劳分配。一般的作法是:将标准工资适当折扣(例如八折作为固定工资,另将利润或营业额的一部分作为提成工资。在会计核算上,有的单位是不管当月实际支付工资是否达到标准工资数额,首先按标准工资全部在当月费用中列支,如果实际支付的工资大于标准工资,其大于部分再增加费用;如果实际支付的工资额小于标准工资,其小于部分不再从费用中倒回。这样做带来一些问题,以标准工资八折作固定工资为例,设若某企业标准工资1,000元,在银行提取800元发放时。
At present, there are many forms of the implementation of the wages of the deferred salary, including the full amount of profit, profits, lump sum, over-divided, turnover, etc. In general, the wages are linked to the operating results and distributed according to work. The general practice is to: appropriate discounts on standard wages (for example, 20% off as fixed wages, and a portion of profits or turnover as deferred salaries. In terms of accounting, some units are irrespective of whether the actual wages paid in the current month have reached the standard salary amount, First of all, the standard salary is paid out in the current month’s expenses. If the actually paid wage is greater than the standard salary, it is greater than the part of the additional cost; if the actual paid wage is less than the standard salary, the less than part of it will not be reverted from the fee. This has brought about some problems. For example, if the standard wage is set at a fixed wage of 80%, if the standard wage of a company is 1,000 yuan, it will be issued when the bank withdraws 800 yuan.