建筑公司农民工工资如何入账？-劳动争议法律援助-法律咨询免费平台-国际律师联盟

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问题	建筑公司农民工工资如何入账？
释义	法律分析： 1、计算应付工资时借:工程施工贷:应付职工薪酬--工资。2、支付工资时:借:应付职工薪酬--工资；贷:库存现金等。法律依据：《企业会计准则第九号--职工薪酬》第二条职工薪酬包括：1.职工工资、奖金、津贴和补贴；2.职工福利费；3.医疗保险费、养老保险费、失业保险费、工伤保险费和生育保险费等社会保险费；4.住房公积金；5.工会经费和职工教育经费；6.非货币性福利；7.因解除与职工的劳动关系给予的补偿；8.其他与获得职工提供的服务相关的支出。
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