问题已解决
公司墊付個人社保部分,計提和繳納時候的會計分錄?



整個流程是這樣的
計提工資
借:XX費用—工資
貸:應(yīng)付職工薪酬—工資
計提社保(單位部分)
借:XX費用—社保
貸:應(yīng)付職工薪酬—社保
發(fā)放工資
借:應(yīng)付職工薪酬—工資
貸:銀行存款
其他應(yīng)收款—個人社保
應(yīng)交稅費—應(yīng)交個人所得稅
繳納社保
借:應(yīng)付職工薪酬—社保
其他應(yīng)收款—個人社保
貸:銀行存款
2019 03/16 14:11

84785035 

2019 03/16 14:14
我怎么看有的人記得是其他應(yīng)付款?個人社保部分

辜老師 

2019 03/16 14:16
其他應(yīng)收款和其他應(yīng)付款都是可以的,你是公司先墊付,所以確認其他應(yīng)收款

84785035 

2019 03/16 14:18
其他應(yīng)收款和其他應(yīng)付款 這兩個科目是有點不清楚

辜老師 

2019 03/16 14:29
要看公司是先發(fā)工資還是先交社保,先發(fā)工資,就確認其他應(yīng)付款,相當(dāng)于還有工資沒有發(fā)放,先交社保,就用其他應(yīng)收款,相當(dāng)于公司先墊資繳納社保,然后從員工的工資中收回
