不属于企业人力资源核算范围的人员是
A.由本单位支付工资的未出勤人员
B.由本单位支付工资的编制外人员
C.由本单位支付工资的、临时在国外工作人员
D.不再由本单位支付工资的实行个人承包人员
正确答案是D
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