问题已解决
請(qǐng)教一下,假設(shè)應(yīng)發(fā)工資6000,遲到扣款200,扣個(gè)稅10,實(shí)發(fā)工資5790,你們?cè)趺醋鲑~?
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你好,借管理費(fèi)用工資貸,應(yīng)付職工薪酬工資5800。
2021 12/22 10:36
![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2021 12/22 10:37
借應(yīng)付職工薪酬5800貸、應(yīng)交稅費(fèi)、個(gè)稅10銀行存款。
![](http://member.chinaacc.com/homes/resources/images/home/avatar/1.jpg)
84784981 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2021 12/22 10:39
會(huì)計(jì)上,應(yīng)付職工薪酬是按應(yīng)發(fā)數(shù)計(jì)提嗎
![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2021 12/22 10:42
對(duì)是的,是這么做的。
![](http://member.chinaacc.com/homes/resources/images/home/avatar/1.jpg)
84784981 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2021 12/22 10:45
工資表應(yīng)發(fā)工資6000,遲到扣款200,那不是取數(shù)6000嗎
![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 12/22 10:47
按照扣除之后的來(lái)計(jì)提就可以的。
![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2021 12/22 10:47
人家這個(gè)200不需要交個(gè)稅。
![](http://member.chinaacc.com/homes/resources/images/home/avatar/1.jpg)
84784981 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2021 12/22 10:58
那為啥個(gè)稅不扣掉之后才算應(yīng)發(fā)呀
![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2021 12/22 10:59
個(gè)稅是他個(gè)人負(fù)擔(dān)的,如果你們單位承擔(dān)的話(huà),你可以不扣個(gè)稅,直接發(fā)給他單位繳納。
![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2021 12/22 10:59
個(gè)人自己承擔(dān),從工資里扣除的。
![](http://member.chinaacc.com/homes/resources/images/home/avatar/1.jpg)
84784981 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2021 12/22 11:10
這樣的工資表是不是有問(wèn)題?
FAILED
![](http://member.chinaacc.com/homes/resources/images/home/avatar/1.jpg)
84784981 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2021 12/22 11:10
剛開(kāi)始,我計(jì)提借:管理費(fèi)用24186 貸:應(yīng)付職工薪酬 24186 發(fā)放工資 借:應(yīng)付職工薪酬24186 貸:營(yíng)業(yè)外收入 461 應(yīng)交稅費(fèi)—應(yīng)交個(gè)稅86.01 貸:庫(kù)存現(xiàn)金 23638.99
![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2021 12/22 11:11
是的,遲到扣款應(yīng)該放到前面。
![](http://member.chinaacc.com/homes/resources/images/home/avatar/1.jpg)
84784981 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2021 12/22 11:31
多謝老師!
![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 12/22 11:33
不用客氣,工作愉快。
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