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請問公司法人不發(fā)公司繳納社保 會計分錄怎么寫?
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您好
借:管理費(fèi)用——單位社保費(fèi)
貸:應(yīng)付職工薪酬——單位社保費(fèi)
借:應(yīng)付職工薪酬——單位社保費(fèi)
貸:銀行存款
2019 08/15 13:22
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2019 08/15 13:24
那社保的個人部分呢怎么做賬處理呢
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2019 08/15 13:25
個人社保公司法人會給企業(yè)么
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2019 08/15 13:26
因為法人不發(fā)公司還要繳納社保 所以這個個人部分不知道放在哪個科目
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2019 08/15 13:26
不發(fā)工資
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2019 08/15 13:26
也可以合并計入管理費(fèi)用科目一起
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2019 08/15 13:27
這樣不就是虛增費(fèi)用了么
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2019 08/15 13:28
匯算清繳的時候要把個人承擔(dān)部分調(diào)增
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2019 08/15 13:30
那在記賬的時候就分開要怎樣做呢 不直接計入管理費(fèi)用的話
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2019 08/15 13:32
借:管理費(fèi)用——單位社保費(fèi)
管理費(fèi)用——個人社保費(fèi)
貸:應(yīng)付職工薪酬——社保費(fèi)
借:應(yīng)付職工薪酬——社保費(fèi)
貸:銀行存款
匯算清繳的時候把個人部分調(diào)增
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2019 08/15 13:33
還有其他的做法的
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2019 08/15 13:35
公司承擔(dān)了不該公司承擔(dān)的部分 您也可以計入營業(yè)外支出之類的科目 不管您會計上計入什么科目 不該公司承擔(dān)的個人社保部分 稅法都不允許所得稅前扣除 要調(diào)增的
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2019 08/15 13:39
好的謝謝
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2019 08/15 13:40
不用謝 希望能幫到您 祝您工作順利 生活愉快
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