以下是高顿网校为大家整理的：F2会计师与企业汇总，希望对考生们有所帮助。
 
　　5.2 Remuneration methods:
 
　　Time –based system
　　Total wages = (hours worked x basic rate of pay per hour) + (overtime hours worked x overtime premium per hour)
 
　　Basic rate per hour
　　Wage earners are usually paid a basic rate of pay for each hour they work.
　　Wages = hours worked x rate of pay per hour
 
　　Overtime premium
　　Overtime is time in excess of the basic hours for a period. Usually, overtime hours are paid at a higher rate(premium rate) than the basic hourly rate. The excess in addition to the basic rate of pay per hour is called overtime premium.
 
　　Idle time
　　Idle time has a cost because employees will still be paid their basic wage or salary for these unproductive hours and so there should be a record of idle time.
 
　　● Profit –sharing schemes
　　A profit sharing scheme is a scheme in which employees receive a certain proportion of their company’s year-end profits(the size of their bonus being related to their position in the company and the length of their employment to date)
 
　　● Incentive schemes involving shares
　　A share option scheme is a scheme which gives its members the right to buy shares in the company for which they work at a set date in the future and at a price usually determined when the scheme is set up.
　　An employee share ownership plan is a scheme which acquires shares on behalf of a number of employees, and it must distribute these shares within a certain number of years of acquisition.
 
　　● Value added incentive schemes
　　Value added is an alternative to profit as a business performance measure and it can be used as the basis of an incentive scheme.
　　Value added= sales – cost of bought in materials and services
 
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