问题
多项选择题
核算工资费用的主要原始凭证有()。
A.考勤记录
B.工资单
C.产量记录
D.车间领料记录
答案
参考答案:A, C
解析:不同的工资制度所依据的原始凭证不同。计时工资费用的计算,以考勤记录中记载的工作时间为依据,而计件工资费用,以产量记录中的产品数量和质量为依据。工资单是工资费用计算结果的载体而非依据,车间领料记录记载车间领用材料的记录而非考勤记录。
核算工资费用的主要原始凭证有()。
A.考勤记录
B.工资单
C.产量记录
D.车间领料记录
参考答案:A, C
解析:不同的工资制度所依据的原始凭证不同。计时工资费用的计算,以考勤记录中记载的工作时间为依据,而计件工资费用,以产量记录中的产品数量和质量为依据。工资单是工资费用计算结果的载体而非依据,车间领料记录记载车间领用材料的记录而非考勤记录。
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