The scorer gets the credit, but the player giving him the decisive pass is just as important. Both forwards and midfielders, including wingers, profit from being good at this. Passing is also very important for use with tactics. It helps to compute ratings for Counter Attack, Attack on Wings and Attack in the Middle.
Inner midfielders, and forwards contribute to the central attack rating by their passing ability. Wingers played offensively, normal or defensively use their passing to contribute to side attacks. There is some debate about the contribution of passing on a winger towards middle.