在实际工作中,现行国营工业企业会计制度设置的“应付工资”科目,是先有借(减)方,在月终分配时再记贷(增)方。我认为“应付工资”作为专项应付款,应该先取得来源即贷(增)方,再根据规定进行使用和分配,现在“应付工资”科目的核算内容是不够明确的,特别是实行增减记帐法的单位,大部分时间反映减方(即红字)。我建议 In actual work, the “payable wages” set up in the current state-owned industrial enterprise accounting system is preceded by a borrower (decrease) party, and the credit (increasing) party will be recorded at the end of the month. I think that “payable wages” as a special payable should be obtained from the source loan (increasing) party, and then used and allocated according to regulations, and now the accounting content of the “payable wage” subject is not clear, especially the implementation of increase and decrease in mind The units of the account method reflect the subtracted party (ie, the red letter) most of the time. I recommend