Accounting for Wages
区分了按小时计算的周薪与固定年薪的会计处理方式，以泳池服务员和休闲中心经理为例说明差异，对会计从业者和企业管理者有参考价值。
Wages are usually paid to weekly-paid staff and are generally calculated on the number of hours worked. A swimming pool attendant might work a 40 hour week and be paid £4 an hour, making the weekly wage £160. A Leisure Centre Manager is more likely to be paid a fixed salary for a year, and to receive it in monthly instalments regardless of the hours worked.