工(gong)資(zi)(zi)是企(qi)業(ye)(ye)以貨幣形式支付(fu)(fu)給(gei)(gei)職工(gong)個人的(de)(de)勞(lao)動(dong)報(bao)酬(chou)；是企(qi)業(ye)(ye)對(dui)職工(gong)的(de)(de)一(yi)種負債；是企(qi)業(ye)(ye)對(dui)職工(gong)付(fu)(fu)出智力、體力的(de)(de)勞(lao)動(dong)而給(gei)(gei)予(yu)的(de)(de)經濟補償(chang)。在會(hui)計上(shang)設“應付(fu)(fu)職工(gong)薪(xin)酬(chou)——工(gong)資(zi)(zi)”科目核算企(qi)業(ye)(ye)應付(fu)(fu)給(gei)(gei)職工(gong)的(de)(de)工(gong)資(zi)(zi)總(zong)額。根(gen)據國家(jia)統計局發布的(de)(de)《關于職工(gong)工(gong)資(zi)(zi)總(zong)額組(zu)成的(de)(de)規定》中說明，工(gong)資(zi)(zi)總(zong)額由計時工(gong)資(zi)(zi)、計件工(gong)資(zi)(zi)、獎金、津貼和補貼、加班加點(dian)工(gong)資(zi)(zi)和特殊情況下(xia)支付(fu)(fu)的(de)(de)工(gong)資(zi)(zi)六部分組(zu)成。

　　物業管理企(qi)業按(an)勞動工(gong)(gong)(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)(zi)(zi)制(zhi)(zhi)度的(de)(de)規定(ding)，根據(ju)職(zhi)(zhi)(zhi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)的(de)(de)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)(zi)(zi)等級、工(gong)(gong)(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)(zi)(zi)標準(zhun)、考勤記錄，編制(zhi)(zhi)“工(gong)(gong)(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)(zi)(zi)結算(suan)(suan)匯(hui)總表(biao)”，計(ji)算(suan)(suan)實(shi)(shi)際(ji)應(ying)發放(fang)的(de)(de)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)(zi)(zi)。具體的(de)(de)說，根據(ju)考勤記錄登(deng)記的(de)(de)每一(yi)(yi)(yi)職(zhi)(zhi)(zhi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)出勤或缺勤日數，按(an)照規定(ding)的(de)(de)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)(zi)(zi)標準(zhun)計(ji)算(suan)(suan)的(de)(de)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)(zi)(zi)。工(gong)(gong)(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)(zi)(zi)標準(zhun)是指(zhi)單位(wei)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)時(shi)(shi)間各等級職(zhi)(zhi)(zhi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)的(de)(de)標準(zhun)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)(zi)(zi)額。按(an)其(qi)計(ji)算(suan)(suan)的(de)(de)時(shi)(shi)間不同，有(you)月薪制(zhi)(zhi)、日薪制(zhi)(zhi)和(he)小時(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)(zi)(zi)制(zhi)(zhi)等。企(qi)業勞動關系的(de)(de)職(zhi)(zhi)(zhi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)的(de)(de)計(ji)時(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)(zi)(zi)，一(yi)(yi)(yi)般按(an)月薪計(ji)算(suan)(suan)；企(qi)業勞務關系的(de)(de)職(zhi)(zhi)(zhi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)的(de)(de)計(ji)時(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)(zi)(zi)，一(yi)(yi)(yi)般按(an)日薪計(ji)算(suan)(suan)或按(an)小時(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)(zi)(zi)計(ji)算(suan)(suan)。實(shi)(shi)行月薪制(zhi)(zhi)的(de)(de)企(qi)業，計(ji)算(suan)(suan)應(ying)付職(zhi)(zhi)(zhi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)(zi)(zi)，其(qi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)(zi)(zi)標準(zhun)就是月基礎工(gong)(gong)(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)(zi)(zi)。實(shi)(shi)際(ji)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)中，為了便于(yu)計(ji)算(suan)(suan)計(ji)時(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)(zi)(zi)，一(yi)(yi)(yi)般在(zai)月基礎工(gong)(gong)(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)(zi)(zi)的(de)(de)基礎上計(ji)算(suan)(suan)日工(gong)(gong)(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)(zi)(zi)率(lv)，其(qi)計(ji)算(suan)(suan)公式為：

　　日工資(zi)率=月基礎工資(zi)/30天

　　計(ji)時工資(zi)(zi)一般采用“扣(kou)(kou)缺(que)勤(qin)(qin)法”計(ji)算，即在(zai)月基(ji)礎(chu)工資(zi)(zi)的基(ji)礎(chu)上(shang)扣(kou)(kou)除缺(que)勤(qin)(qin)應扣(kou)(kou)工資(zi)(zi)，計(ji)算出月應付(fu)工資(zi)(zi)。計(ji)算公式(shi)如下(xia)：

　　月(yue)應付(fu)工(gong)資(zi)=（月(yue)基礎工(gong)資(zi) - 礦(kuang)工(gong)、事假應扣(kou)工(gong)資(zi) – 病假應扣(kou)工(gong)資(zi)）

　　+ 計入工(gong)(gong)資總額的獎金 + 工(gong)(gong)資性津(jin)貼和補(bu)貼 + 加(jia)班(ban)加(jia)點工(gong)(gong)資 + 其他工(gong)(gong)資

　　其中：

　　礦(kuang)工(gong)(gong)、事假(jia)應扣工(gong)(gong)資(zi) = 礦(kuang)工(gong)(gong)、事假(jia)天(tian)數×日工(gong)(gong)資(zi)×礦(kuang)工(gong)(gong)、事假(jia)應扣工(gong)(gong)資(zi)百分(fen)比

　　病假應扣(kou)工資 = 病假天數(shu)×日工資×病假應扣(kou)工資百分比

　　需要注意的(de)是(shi)：在實際工(gong)作中，計算(suan)(suan)計時工(gong)資時，礦工(gong)、事假應(ying)扣工(gong)資和病假應(ying)扣工(gong)資并沒有(you)統一的(de)標(biao)準，只要不(bu)違反《勞(lao)動(dong)法》的(de)有(you)關規定，工(gong)資的(de)計算(suan)(suan)屬于企業(ye)(ye)的(de)商業(ye)(ye)秘密(mi)，一般不(bu)對外公布(bu)。物業(ye)(ye)管理(li)企業(ye)(ye)工(gong)資結算(suan)(suan)的(de)會計處理(li)主要包括以下(xia)幾(ji)個方面：

　　①發放工資(zi)的會計處理

　　發放工(gong)(gong)資(zi)時，財務部(bu)門應(ying)根據“工(gong)(gong)資(zi)結算匯總表”所列的實發現(xian)金(jin)金(jin)額開出(chu)“工(gong)(gong)資(zi)支付(fu)專用憑證”向開戶銀(yin)行提取(qu)現(xian)金(jin)。借(jie)記“庫存(cun)現(xian)金(jin)”科(ke)目(mu)(mu)，貸(dai)記“銀(yin)行存(cun)款”科(ke)目(mu)(mu)；用現(xian)金(jin)支付(fu)工(gong)(gong)資(zi)時，借(jie)記“應(ying)付(fu)職工(gong)(gong)薪(xin)酬——工(gong)(gong)資(zi)”科(ke)目(mu)(mu)，貸(dai)記“庫存(cun)現(xian)金(jin)”科(ke)目(mu)(mu)。

　　如果由銀行代發工資的企業，按實發工資總額開出“銀行轉賬支票”連同“工資分配明細表”一并送交銀行時，借記“應付職工薪酬——工資”科目，貸記“銀行存款”科目。