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应付工资、应付福利是企业承诺的对职工的负债,企业在分配时要充分考虑职工的利益。工资、福利费是企业的财务成本,而福利费(狭义上的,即医药卫生费以外的部分,下同)作为工资附加费的一部分,是工资的补充与延伸,在性质上类似于工资。应付工资是企业应付给职工的工资总额,是企业使用职工的知识、技能、时间和精力而给予职工的一种报
Wages payable, benefits payable is the company’s commitment to the liabilities of employees, enterprises in the distribution should give full consideration to the interests of employees. Wages and welfare costs are the financial costs of an enterprise. Welfare costs (in the narrow sense, that is, parts other than medical and health fees, the same below) are supplementary and extended wages and are similar in nature to salaries as part of the wage surcharge. Payroll payable is the total amount of wages payable by the enterprise to the employees, a kind of newspaper that is given to the employees by the enterprise using the knowledge, skills, time and energy of the employees