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贵刊1997年第三期转载《广西商业会计》陈善谋的《职工日工资应按每月21．3天计算》一文，笔者认为月平均天数确定为21．3天不够精确。1．根据全年日历无数365天减去52个星期六，52个星期天和7个法定节假日，：再除以12个月计算出月平均工作目数应为21.1667天，可写成21天。由
Your Third Quarter 1997 Reprinted “Business Accounting in Guangxi” Chen Shanmou’s “Workers’ Daily Wages Should Be Calculated at 21.3 Days Per Month,” I believe that the average monthly number of days is 21.3 days, which is not accurate enough. 1. Based on countless 365 days of the calendar year minus 52 Saturday, 52 Sunday and 7 statutory holidays: Divide by 12 months Calculate that the average monthly number of jobs should be 21.1667 days, which could be written as 21 days. by