Most employers must make at least three entries to record pay- roll cash disbursements: net pay to employees, payroll taxes to the government and payroll deductions, and employee fringe benefits.

• 大多数顾主必须至少编制三笔分录来记录工薪的现金支付：给雇员的实得工薪、政府的工薪税和工薪扣除额，以及雇员额外福利。