为准确地核算企业工资总额,必须遵循的核算原则和要求有
A.职工工资属于劳动报酬性质
B.职工工资应按实发数核算
C.不考虑统计周期与统计口径
D.不考虑工资支付形式
E.不考虑经费来源
正确答案是AB
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