salaries and wages

英 [ˈsæləriz ənd ˈweɪdʒɪz]

美 [ˈsæləriz ənd ˈweɪdʒɪz]

薪水与工资

Estimate of manhour costs, i. e. salaries and wages.
工时成本，即薪水和工资的估计。
The salaries and wages of a company are usually the single largest expense after cost of goods sold.
新金和工资通常是一个公司继销货成本之后的第二大费用。
Service Cooperation with Foreign Countries refers to the activities of providing technology and labour services to employers or contractors in the forms of receiving salaries and wages.
对外劳务合作指以收取工资的形式向业主或承包商提供技术和劳动服务的活动。
The author described the concept of wages and salaries tax by comparative analysis, and thus made a number of proposals of the tax reform objectives and direction about our wages.
在与税法中工资薪金的概念进行比较分析的基础上，对我国税法中有关工资薪金的改革目标和方向提出了几点个人建议，以尽量缩小税法与会计的差异。
Analysis find that the motive to avoid tax would adopt to methods such as control timing of recording in accounts, hidden income, manipulating cost of sales, expensing off capitalized expenditure, controlling salaries and wages expenses level;
从盈余管理手段看：「减轻税负」动机下最常使用的手段有会计入账期间之控制、隐瞒收入、操弄销货成本、资产不当费用化、控制薪酬费用；