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今年本刊第三期发表了李祥辉同志的“工资核算”一文后,我们收到一些来稿和来信,询问和研讨的主要问题有两个:一是工资附加费的列支问题,一是应付工资的计算方法问题。前一个问题,今年第七期“问题解答”中已予说明。后一个问题,我们把李祥辉同志的“补充”说明和张可正同志对这个问题的看法刊登于后,供大家参考。需要说明一点的是,“讲座”只是讲一些一般的基本的道理和做法,供读者学习时参考。实际工作是错综复杂的,有些具体问题,还要根据具体情况,实事求是地加以解决。工资的核算,连同本刊“讲座”中的其它各讲,读者根据实际工作中的体会,写些经验性或探讨性的文章,我们仍然是欢迎的。
After we published Comrade Li Xianghui’s article entitled “Salary Accounting” in the third issue of this issue, we received some contributions and letters. There are two major problems in inquiring and discussing this issue: First, the problem of the salary surcharge, Wages payable calculation method. The previous question, the seventh issue of this year, “Questions and Answers” has been described. After a question, we put Comrade Li Xianghui’s “Supplementary Notes” and Comrade Zhang Kezheng’s views on this issue in the post-publication for your reference. It should be noted that “lectures ” just talk about some basic basic principles and practices for readers to learn reference. The actual work is complicated and some specific problems are solved according to the actual situation and facts. Wage accounting, together with the other in the magazine “lecture ”, the reader based on the actual work experience, write some empirical or exploratory articles, we are still welcome.