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应付工资核算实例邓复兴新制度的应付工资和旧制度的应付工资，名称一样，核算内容却不同。旧制度中的应付工资属资金来源类科目，主要是核算企业应付而实际尚未支付给职工的工资，期末余额反映尚未支付给职工的工资额。新制度中的应付工资，属负债类的科目，核算企业应付...
应付工资核算实例
【摘 要】
：
应付工资核算实例邓复兴新制度的应付工资和旧制度的应付工资，名称一样，核算内容却不同。旧制度中的应付工资属资金来源类科目，主要是核算企业应付而实际尚未支付给职工的工资，期
【机 构】
：
江西省瑞昌市乡镇企业管理局
【出 处】
：
中国乡镇企业会计
【发表日期】
：
1994年4期
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