【单选题】【消耗次数:1】
审计人员从工资结算表中抽取若干记录追查至企业员工名册,该程序可用于证实( )。
企业是否在工资结算表中虚构员工名单套取资金
员工薪酬的确定是否恰当合理
工资费用的账务处理是否正确
员工所得薪酬是否与其实际工作量记录相符
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相关题目
【单选题】 审计人员从工资结算表中抽取若干记录追查至企业员工名册,该程序可用于证实( )。
①  企业是否在工资结算表中虚构员工名单套取资金
②  员工薪酬的确定是否恰当合理
③  工资费用的账务处理是否正确
④  员工所得薪酬是否与其实际工作量记录相符
【多选题】 工资是员工薪酬的主要组成部分。它由( )构成。
①  基本工资
②  奖励工资
③  津贴
④  住房
⑤  旅游
【多选题】 工资是员工薪酬的主要组成部分,它由( )构成。
①  基本工资
②  津贴
③  绩效工资
④  福利
⑤  奖金
【判断题】 为验证已发生的工资支出是否均已入账,应执行的程序是将工资结算汇总表、工资费用分配表与有关的费用明细账核对。
①  正确
②  错误
【单选题】 某企业月终分配工资费用,其中生产工人工资40000元,车间管理人员工资10000元,厂部行政管理人员工资30000元,医务及福利部门人员工资8000元。应计入“制造费用”账户借方的工资费用金额为()元。
①  30000
②  40000
③  10000
④  88000
【判断题】 薪酬就是指发给员工的工资。
①  正确
②  错误
【判断题】 利用员工花名册中的信息自动填充相应的工资表信息,可以简化工资表的制作。
①  正确
②  错误
【单选题】 员工将本人的薪酬与其他企业中同样工作的员工所获的薪酬进行比较,在薪酬管理中这一现象体现了
①  薪酬的外部竞争力
②  薪酬的内部一致性
③  绩效报酬的公平性
④  薪酬管理过程的公平性
【单选题】 根据员工的实际工作绩效确定的基本薪酬增长,被称为
①  绩效加薪
②  绩效提成
③  奖金提成
④  可变薪酬
【单选题】 在外派员工薪酬确定方式中,平衡定价法适用于
①  初级外派员工
②  有经验的中高层外派管理员工
③  高层外派管理人员
④  只执行短期任务并且会回国的外派员工
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