职工薪酬

借：生产成本（生产工人）<br>&nbsp; &nbsp; &nbsp; &nbsp;制造费用（车间管理员）<br>&nbsp; &nbsp; &nbsp; &nbsp;管理费用（行政）<br>&nbsp; &nbsp; &nbsp; &nbsp;销售费用（销售员）<br>&nbsp; &nbsp; &nbsp; &nbsp;在建工程（基建员）<br>&nbsp; &nbsp; &nbsp; &nbsp;研发支出（研发员）<br>&nbsp; &nbsp;贷：应付职工薪酬-工资<br>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; -职工福利费<br>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; -社会保险/住房公积金/职工教育经费<br>

1.决定发放非货币性福利

2.实际发放时