笔者在审计外商投资企业年度会计报表时发现,目前外商投资企业对“应付工资”帐户有几种不同的核算方法:(1)参照国有企业会计制度对“应付工资”帐户的核算内容和范围进行核算,由于国有企业的“应付工资”帐户只核算各种工资、奖金、津贴等,不包括医药费、福利补助、退休费等费用,因而这些企业的“应付工资”帐户反映 When auditing the annual financial statements of foreign-invested enterprises, the author found that foreign-funded enterprises currently have several different accounting methods for “accounts for wages”: (1) Refer to the accounting content and scope of “accounts payable” accounts of state-owned enterprises accounting system Accounting, due to the state-owned enterprises’ “accounts for wages” account only accounting for various wages, bonuses, allowances, etc., does not include medical expenses, welfare subsidies, retirement fees, etc., and these enterprises’ “accounts for payroll” reflect