【每日练】同等学力申硕英语试题精选 月日.docVIP

 HYPERLINK   HYPERLINK  【每日一练】2013同等学力申硕英语试题精选 3月12日 The payroll register constitutes the treasurer departments authority to pay the employees. Payment is usually made in the form of a check drawn on the companys 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 treasurers 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 employees 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 individuals employment with the company. Copies of the termination authorization should be sent to the employees supervisor and to payroll, and a copy should be filed in the employees 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 date