- gross payroll
- начисленная заработная плата; общая сумма начисленной заработной платы до вычетов различных налогов и удержаний из нее; именно эта величина является затратами труда для предприятия.
Англо-русский толковый словарь бухгалтерских и финансовых терминов. - Издательство "Академия Естествознания". Топсахалова Ф.М.. 2012.
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