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老師這是我們工資表,請(qǐng)問工資五險(xiǎn)一金怎么計(jì)提,還有支付工資支付五險(xiǎn)一金支付個(gè)稅怎么做會(huì)計(jì)分錄,麻煩幫我列一下
FAILED
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你好
借:管理費(fèi)用—工資
貸:應(yīng)付職工薪酬
借:應(yīng)付職工薪酬
貸:銀行存款
其他應(yīng)付款—員工保險(xiǎn)
應(yīng)交稅金—個(gè)所稅
借:其他應(yīng)付款—個(gè)人保險(xiǎn)
管理費(fèi)用—單位保險(xiǎn)
貸:銀行存款
2019 08/11 11:41
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2019 08/11 11:42
金額可以幫我寫一下嗎我搞不懂計(jì)提工資要計(jì)提哪部分的
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2019 08/11 11:42
你好,計(jì)提的是應(yīng)發(fā)數(shù)工資。
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2019 08/11 11:44
那我們還有扣員工水電費(fèi)那些呢?幫我列一下
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2019 08/11 11:45
你好
借:應(yīng)付職工薪酬
貸:銀行存款
其他應(yīng)付款—員工保險(xiǎn)
其他應(yīng)付款—水電費(fèi)
應(yīng)交稅金—個(gè)所稅
剛才忘了,增加一個(gè)分錄。
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2019 08/11 11:45
這是付款時(shí)的嗎
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2019 08/11 11:46
你好,這是發(fā)放工資時(shí)的分錄。
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2019 08/11 11:47
老師可以完整列一下嗎,比如計(jì)提工資時(shí):計(jì)提五險(xiǎn)一金時(shí):繳納……這樣的
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2019 08/11 11:47
金額也列一下
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2019 08/11 11:50
你好,
以第二個(gè)12人的為例
借:管理費(fèi)用—工資 47943.06
貸:應(yīng)付職工薪酬 47943.06
借:應(yīng)付職工薪酬 47943.06
貸:銀行存款 45389.64
其他應(yīng)付款—員工保險(xiǎn) 1830
其他應(yīng)付款—公積金 660
其他應(yīng)付款—水電費(fèi) 30
應(yīng)交稅金—個(gè)所稅 34
借:其他應(yīng)付款—個(gè)人保險(xiǎn) 1830
管理費(fèi)用—單位保險(xiǎn)
貸:銀行存款
單位部分的社保金額看保險(xiǎn)回單。
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