The payroll register constitutes the treasurer department's authority to pay the employees Payment is usually made in the form of a check drawn on the company's regular bank account. Pre-numbered payroll checks should be used, and there should be independent verification of the agreement of the checks with the payroll register in detail and in total.
Payroll checks should be distributed directly to employees, on proper identification, by treasurer's department personnel. The checks should not be returned to payroll for distribution since the payroll department would then have control over both preparing and paying the payroll. Alternatively, payroll checks may be deposited directly in the employee's checking account.
Payment of employees in cash is the exception rather than the rule. This form of payment is more easily influenced by errors, irregularities, and robbery than payment by check. Following payment, check numbers are entered on the register, the preparation and payment of the payroll are programmed on a computer.
A termination notice should be issued by the personnel department on the completion of an individual's employment with the company. Copies of the termination authorization should be sent to the employee's supervisor and to payroll, and a copy should be filed in the employee's personnel record. The proper execution of this function is vital in preventing terminated employees from continuing on the payroll. The subsequent diversion of such payroll checks to an unauthorized individual has been responsible for many payroll cheat through the years.
Every company is expected to fulfill the legal requirements relevant to the filing of payroll tax returns and the payment of the resulting taxes. Ordinarily, the payroll department prepares the tax returns and a check is issued through the guarantor system in payment of the taxes. The responsibility for the filing of returns before due dates should be assigned to a payroll department supervisor. Furthermore, there should be independent verification within that department of the accuracy and completeness of the return. Effective control over tax returns is necessary to avoid penalties for late or incorrect filings.
- According to the passage employees should be paid ________
- monthly in cash B. weekly by bank C. regularly by check D. properly in time
- Payroll checks should be______
- identified by treasurer's department personnel
- distributed to employees by the company's bank
- sent to employees directly and responsibly by post
- deposited regularly in the employee's account
- Which of the following statements may NOT be the weakness of payment in cash
- It's easily affected by mistakes. B. It may be distributed irregularly.
- There is possibility of robbery. D. It can be done conveniently.
- When an employee stops working in the company, all of the following should be done except________
- a termination notice should be issued by the personnel department
- a copy of the termination authorization should be given to the employee personally
- a copy of the termination authorization should be sent to the employee's supervisor
- a copy of the termination authorization be delivered to the payroll register
核心词汇注释
treasurer n．司库，财务员，出纳员
distributed adj．办分布式的，分配的
identification n．辨认，鉴定，证明，视为同一
alternatively adv．作为选 择地，二者选一地
deposit n．堆积物；存款，押金，保证金；存放物
vt．存放：堆积 vi．沉淀
irregularity n．不规则，无规律
termination n．终止
diversion n．转移，转换，牵制；解闷，娱乐
filing n．整理成档案，文件归档；锉
penalty n.．几处罚，罚款
长难句剖析
The checks should not be returned to payroll for distribution since the payroll department would then have control over both preparing and paying the payroll．
[结构分析]本句是一个主从复合句。主句是The checks should not be returned to payroll for distribution，后面是一个由since引导的原因状语从句。since引导的原因状语从句不如 because引导的从句强烈，因此常常被放在主句后。
[参考译文]这些支票不能返回作为工薪额再来分发，因为工薪管理部门要控制工薪的准备和支付。
Every company is expected to fulfill the legal requirements relevant to the filing of payroll tax returns and the payment of the resulting taxes．
[结构分析]本句主干是Every company is expected to fulfill the legal requirements，relevant to引起形容词短语作后置定语。
[参考译文]每个公司都应履行把工薪所得税申报表归档并交纳相应税款的有关法律责任。
The responsibility for the filing of returns before due dates should be assigned to a payroll department supervisor．
[结构分析]本句主干是The responsibility…should be assigned to a payroll department supervisor, for…dates做主语的后置定语。
[参考译文]在规定日期前应将所得税申报表归档的责任指派给工薪发放部门主管人。
全文参考译文
工薪分录账是财务部门向员工支付工薪的权威。一般来说，工薪是在公司普通银行存款账目下以支票形式发放。应采用预先填写数目的工薪支票，而且应该独立验证这些支票与工薪分录账的明细与总额是否符合。
依据正确的身份证明，财务部门人员应将工薪支票直接发放给员工。这些支票不能返回作为工薪再分发，因为工薪管理部门要控制工薪的准备和支付。作为选择，可以将工薪支票直接存入员工的账户。
用现金发放员工的工薪不是惯例而是特例。这种工薪支付方式比支票支付更容易受到失误、无规律和抢劫的影响。支票支付后，其数额记入工薪分录账，而工薪的准备和支付则由计算机进行编程。
当一名员工的雇佣期结束时，公司人事部门应该发出一份终止通知。终止授权书应发给该员工的主管和工薪发放部门，并归入员工的人事档案。这种职能的妥善执行，对于防止离职员工再领工薪是至关重要的。最近几年出现的许多工薪诈骗事件，都和这种工薪支票随后转入非许可的人有关。
每个公司都应履行把工薪所得税申报表归档并交纳相应税款的法律责任。通常，这项工作由工薪发放部门负责，通过担保人体系交纳税款。在规定日期之前应将所得税申报表归档的责任指派给工薪发放部门的主管。此外，该部门必须独立验证申报表的准确性和完整性。所得税申报表的准确控制是必要的，这样可以避免因延迟或错误归档而受到的处罚。
题目答案与解析
1．根据文章的内容，员工工薪的支付方式应是 ________。[答案]C
A．按月给现金 B．由银行按周发放 C．通常给支票 D．很及时
[解析]本题的依据句是文章第1段中的Payment is usually made in the form of a check drawn on the company's regular bank account．从中可知C项为正确答案。
2．薪资支票应 _________。[答案] A
A．由财务部门人员进行身份确认 B．由公司的银行发放给员工
C．直接邮给员工并以同样的方式回复 D．定期存入员工的账户
[解析]本题的依据句是文章第2段的第1句话Payroll checks should be distributed directly to employees，on proper identification，by treasurer's department personnel．从中可知A项为正确答案。
3．以下陈述中，哪一项不是现金支付工资的缺点 [答案]D
A．它很容易出错。 B．它可能不定期地发放。
C．有被抢劫的可能。 D．它发放比较方便。
[解析]本题的依据句是文章第3段的第2句话This form of payment is more easily influenced by errors，irregularities，and robbery than payment by check．从中可知D项为正确答案。
4．当员工停止在公司工作时，下面四项中除_______ 都应该做。 [答案]B
A．终止通知书应由人事部门发放 B．应该给员工本人一份终止授权书
C．应该给员工的主管一份终止授权书 D．应该把终止授权书送至工薪分录账
[解析]本题可参照文章第4段。从中可知，员工的雇佣期结束时，公司的人事部门应该发出一份终止通知。终止授权书应该发给该员工的主管和工薪发放部门，并归入员工的人事档案。因此B项为正确答案。