工资费用的计提项目是什么?
工资是企业费用核算中非常重要的部分,会计需要对工资费用按照应发工资总额的计提计算、分配及各种项目的计提、并编制转账会计凭证,包括工资费用分摊、福利费计提、工会经费计提等等。
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