现行制度规定:企业支付给职工个人的工资通过“应付工资”科目进行核算.要求先按考勤记录、用工记录等原始资料计算出应付职工工资,直接记入各有关费用项目后,再支付现金.这样先分配后支付的办法,遇到零星支付的夜餐、节日加班工资、奖金等的发生次数多,就增大了会计人员核算的工作量.另外在每月发放一次性的全月工资时,本来工资单的计算量已不小,还要忙于搞分摊,是自己给自己添麻烦.我认为如果在资金运用类设置“工资结算”科目,进行职工工资的发放、汇总、分配,既能直接反映资金运动的变化情况,又能简化日常核算工作,减少不必要的繁琐. The current system stipulates that the salary paid by an enterprise to individual employees shall be accounted for through the “payable wages” subject. It is required that the wages payable to employees be calculated according to the original data such as attendance records and employment records, and then directly credited to each related expense item and then paid. Cash. This method of distribution after payment, the occurrence of sporadic payment of night meals, holiday overtime wages, bonuses, etc., occurs more frequently, which increases the accounting staff’s workload. In addition, the monthly full-month salary is paid out. At that time, the calculation of the payroll was not small, but it was also busy with the allocation. It was trouble for oneself. I think that if the “wage settlement” account is set in the fund use category, the payroll is issued, aggregated, and distributed. It can directly reflect the changes in the movement of funds, but also simplify the daily accounting work and reduce unnecessary tediousness.