SKKN một số giải pháp hoàn thiện kế toán tiền lương và các khoản trích theo

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9:;14*%<*2=2>*2
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70m./*2j2>=4*-g8<*:d82/p172r7*-2/3j
4F$9@7'-2!!3
Z;/sE*-.078,*79*-2tj7/c*VB_*-[<=,=.28d*7e>=272f8VB_*-
PZR5078,*7/c*VB_*-

4>$S?ITU#
41 !?@?ITU#
4)'-..?I!7'-
PZA5078,*=,=.28d*7e>=272f8VB_*-
4>$S?ITU#
41 !?@?ITU#
4)'-..?I?@9D.A7'-
&%2D=7eL*-=uU.078,*7/c*VB_*-[<=,=.28d*7e>=272f8
VB_*-7e8*-g_*[H7eBC*-2h=
41V$+W#6&$STV?I
4>$S?ITU#
41 !?@?ITU#9?I!7'-
5)'-..?I!7'-=3 9'20
45I!!I?@9A7'-0
&%/3*j2,j*2v128<*72/3*2L=278,*7/c*VB_*-[<=,=.28d*

7e>=272f8VB_*-7L/=,=g_*[H7eBC*-ZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZAM
5!6..
4>-TX+WM
4>TID
]%\wxyZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZAR
5I7W
5!I,+ M
\"z#!
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]%#]
R5\as8=2h*gc7</%
5I7 DL#?LB!I9TY.9!B?!ICD!=3
7 !'2!ZX![\7!+]!*DQ@7;>L+!6?I:!^!TY!
!I9_9 + [D3`[P.@![TY3V!+!aB
[B.$'(PQ@7;  3-.b(.+]!TY.9!B
=32!*!
1YIQ3!7 L?I[!+ L?I
*!9'29.VLNc`19!L!M9d-IQ@
7; !\7!+]!!7'-?@A7'-Z3e/@
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?@.#M.? [TY3V!TfT\%f7 QgCD!
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TZ@!BB!6TYQ3f=3%@N ']+ CD!&!+]!
S'2!73D[TY3V!+ M9L+!6 !67'-
+ ?@9A7'-
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=3-+, TY!6.7 B!6!9,+,I=3'2!73D
&!+]!!3-Q3+ CD!3D!h+3!9:=&9+!6!*
93=3@!+WM!PCD!73D[TM[M7'(+ *

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NW$'(PQ39=3+M99-TXh
?!I$C+ Q97 +!6YI*!9'21F)1Nc`
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7'-L!T?!I?!!6/"#
$ !7 
T?!I?!!6=3
A5#{=g>=2*-2/)*=kE/
iNf3!6Q@9LQ@7;!7'-+ ?@9
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7e>=272f8VB_*-7L/g_*[H7eBC*-2h=Z

R5/c*VB_*-[<=,=.28d*7e>=272f8VB_*-Z
RZR52,/*/317/c*VB_*-%
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73D!9@'2!73DA9D*ZW+ '(!9@Zd
!a
RZA5U/7e}[<a*-2oU=uU7/c*VB_*-%
~U/7e}=uU7/c*VB_*-/
1!7'-7 ?@W.=I=3'2!73D7 Z!B!6Zd
!=3T$73D"a?!7'-:7 :Zo?!IB?I?
!P!73D?'2!73DQ3fI?IQ@73
D=38+W[.@![+3!9:@Z@-Z@DT&=3'2!
73D%B@Z@'(+3!9: 9']I.@!@Z@'($T&&!
!B'2!73D"$T&&!!B7 $D^3CP+!
0
?!6T!*Be*!+ .9!B"$T&&!!B'(B!6Q33!
a/
i8a!6+W/1B!6Q3-M=7*!'7!6T!*+
,+#P!IB!T@M!@-T$73D
i8a!9,/1B!6Q3!9,=3'7!6T!*+ ,

+#P!I
~•*-2oU=uU7/c*VB_*-/
8]!;<39!7'-?Lm*M!. [9X
 .'-!*93!9,]!%$9[D'2!73D2+ 
!7'- [Bf3$T&!p.:3e+]!+!
=3CD!Gq9D?3* [!7'-7 Zd$9_9 B
!6!9,,3+,=3'2!73D&!+]!!3-Q3+ CD!
N[B!6TY!pY7Y+ L73=3&!+]!TY.9!B
=3CD!
RZP5,=.28d*7e>=272f8VB_*-/
1AID!6 ?@9A7'-e/
%&'&%()*#+,-)./.01
@!BCD!7 TY@Z@3IaZb\.D.PW.=3
'2!73D?!Z,!@aMW.&33!T@3!*73
DZ6!6.M!6.IV!73DaCI9-TX
[+ QgZ@!BCD!
F!63A!iWZ@!BCD![Q,ID@!B
CD!eIDT3/
r>ID9(M.&3
r>ID9(M.3!T@
r>ID9(M.3!*73DZ6!6.
r>ID'9
r>IDUM
K
Ne QgZ@!BCD!=I-+,[TU#73
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A!R+ !R=3WZ@!BCD!Q,
rN'2!TU#73D'([.Ot9Qg!7'-!L[
Z@!BCD!=3'2!73D9-+,
rN'2!73D[[.ZdOt$!7'-!L+ Qg'

9+ UM
rN ']u9(B@Z@Y!6IDZ@!BCD!
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8!6TU#+ !QgZ@!BCD!XM.Q@7; n.@!Y
!6AIDQ,+Z@!BCD!7 D9hT?!I
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'2![hZ!6..9!Bw!@!QI@!BI932!
d!p.w!'2!73D+ !3?!a.9=!9/>!9@'2!
73D?!Z,&3!9,*!Z6+!6+ -TXI+!&Ak
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73DV$fB3!.?h3Z6'2![
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u9('+M!]!!6+!67 S '2!73D'('X9(M.
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r%-!mID
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15i@!BCD!
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15i5!.L 
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?I!/
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?I!/
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?!.SN{NN#0H
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N(15/‚1!a8!6N3
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N(15/‚>?@.@!D.A7'-EFGFH
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N(15/
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N(15/‚@!BCD!
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hành chính, sự nghiệp năm
2010
NG  1 !

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