应付工资核算实例

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应付工资核算实例邓复兴新制度的应付工资和旧制度的应付工资,名称一样,核算内容却不同。旧制度中的应付工资属资金来源类科目,主要是核算企业应付而实际尚未支付给职工的工资,期末余额反映尚未支付给职工的工资额。新制度中的应付工资,属负债类的科目,核算企业应付...
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