问题已解决
五險一金部分,員工繳納的,公司幫忙繳納了,這個部分的會計科目該如何計提 借:管理費用 貸:應(yīng)付職工薪酬-代墊員工五險 這樣對嗎
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不用這樣處理,實際繳納時,直接做
借:管理費用--代墊員工五險
貸:銀行存款
2020 01/06 13:55
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2020 01/06 18:01
那按照正常計提,繳納時候用您這個分錄,是這樣么
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2020 01/06 19:55
是的,不過真不建議這樣操作,因為這樣公司負(fù)擔(dān)的員工那部分社保費等,是無法在企業(yè)所得稅稅前扣除的。
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2020 01/06 20:33
繳納時候直接做賬,不用計提,是這個意思么,因為您說的做賬我還以為前面還要計提呢
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2020 01/06 21:34
是的,不用計提,繳納時直接做上面的分錄就是了。
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