论文部分内容阅读
1989年第6期《财务与会计》上刊登了刘康明同志《用“基数系数法”计算工资增长费用》一文,笔者认为,该文的建议很好。但是,文中介绍的计算公式还有两点不足:一是还不够简化;二足对“总挂分提”办法不适用。笔者根据自己的实践,对“基数系数法”作如下补充。 (一)基本计算公式: 当年新增工资额=(当年新增工资费进成本前完成利税额
In the Sixth Issue of Finance and Accounting, Comrade Liu Kangming published the article “Calculating the Cost of Wages Increasing” by using the base coefficient method of “using ”. In the author’s opinion, the suggestion of this article is very good. However, there are two deficiencies in the calculation formula introduced in the paper: First, it is not enough simplification; second leg does not apply to the method of “total separation”. According to my own practice, the author supplements the following as “radix coefficient method”. (A) The basic formula: The new salary that year = (new salary costs into the year before the completion of profits and taxes