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问题	年平均工资计算公式 -法律知识
释义	法律分析：职工平均工资等于报告期实际支付的全部职工工资总额除以报告期全部职工平均人数。法律依据：《中央企业工资总额管理办法》第三条本办法所称工资总额，是指由企业在一个会计年度内直接支付给与本企业建立劳动关系的全部职工的劳动报酬总额，包括工资、奖金、津贴、补贴、加班加点工资、特殊情况下支付的工资等。
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