目 录摘 要........................................................................................................................IAbstract.....................................................................................................................II引 言........................................................................................................................11 应付职工薪酬核算概述........................................................................................31.1 应付职工薪酬核算的目的.........................................................................31.2 应付职工薪酬核算的内容.........................................................................31.3 应付职工薪酬的核算方式.........................................................................42 抚顺矿业集团有限责任公司应付职工薪酬核算现状分析................................72.1 职工薪酬的基本情况.................................................................................72.2 职工薪酬的核算流程.................................................................................72.3 职工薪酬缴纳的五险一金.........................................................................83 抚顺矿业集团有限责任公司应付职工薪酬核算存在的问题..........................103.1 非货币性薪酬体系存在税务风险...........................................................103.2 辞退福利核算不完善...............................................................................103.3 带薪缺勤的制度过于苛刻.......................................................................114 完善抚顺矿业集团有限责任应付职工薪酬核算的对策建议..........................134.1 合理规范非货币性薪酬核算...................................................................134.2 确定辞退后福利核算体系.......................................................................134.3 完善带薪缺勤的会计核算.......................................................................13结 论.......................................
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