新的《事业单位会计准则》和《事业单位会计制度》(以下简称新制度)颁布实施已经一年多了,随后又出版了《事业单位会计制度辅导教程》(以下简称《教程》)。笔者在事业单位发放职工工资及代扣个人所得税的会计业务处理时,采取的账务处理办法和《教程》中的讲解内容略有不同。下面通过三种不同的 The new “Accounting Standards for Institutions” and “Institutional Accounting System” (hereinafter referred to as the new system) has been promulgated and implemented for more than a year, followed by the publication of “Institutional Accounting System Guidance Course” (hereinafter referred to as the “Tutorial”). The author in the payment of employee wages and personal income tax withholding tax accounting business, accounting approach taken and the “tutorial” to explain the contents of slightly different. Below are three different ones