支付工資并結(jié)轉(zhuǎn)會(huì)計(jì)分錄支付工資是指公司向員工支付工資薪金的行為，是一種經(jīng)濟(jì)交易。根據(jù)會(huì)計(jì)準(zhǔn)則，支付工資需要進(jìn)行相應(yīng)的會(huì)計(jì)處理，即進(jìn)行會(huì)計(jì)分錄。會(huì)計(jì)分錄是通過借貸記賬方法來