题目内容

下列各项中不属于应付职工薪酬核算内容的是（）。

A. 因解除劳动关系给予的经济补偿
B. 应付职工差旅费
C. 职工基本养老保险
D. 职工教育经费

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应付职工福利费在会计核算上作为一项负债,不必偿付给职工个人。

A. 对
B. 错

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A. accounting
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