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去年多计提的工资今年怎么冲
释义
法律分析:本年度多提了很多工资,不要用以前年度损益调整科目调整,除非上年度也多提了工资或资产负债表有上年的余额,才要用以前年度损益调整科目调整。
本年度多提了很多工资,只要按分摊的工资的分录冲回去就可以。
法律依据:《中华人民共和国劳动法》 第四十六条 工资分配应当遵循按劳分配原则,实行同工同酬。 工资水平在经济发展的基础上逐步提高。国家对工资总量实行宏观调控。
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更新时间:2026/5/20 22:27:28