问题已解决
老師好,計提工資的金額包括單位和個人承擔(dān)的養(yǎng)老保險嗎
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你好,計提工資的金額,只包括個人負(fù)擔(dān)的社??铐棧话▎挝回?fù)擔(dān)的金額?
2021 12/22 14:57
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2021 12/22 15:05
比如;5月份實際發(fā)放工資是1000元,單位承擔(dān)的養(yǎng)老保險是100元,個人承擔(dān)的是80元
那么,5月計提工資分錄是這么做嗎?
借:管理費(fèi)用 工資 1080
貸:應(yīng)付職工薪酬 工資 1080
5月單位承擔(dān)的養(yǎng)老保險,會計分錄如下:
借:管理費(fèi)用 養(yǎng)老保險 100(單位承擔(dān)的)
貸:應(yīng)付職工薪酬 養(yǎng)老保險 100(單位承擔(dān)的部份)
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2021 12/22 15:06
你好,是的,是這樣的
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2021 12/22 15:07
老師,那個人承擔(dān)的那80元養(yǎng)老保險怎么計提?
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2021 12/22 15:09
你好,個人承擔(dān)的那80元養(yǎng)老保險,在第一個分錄的1080里面已經(jīng)體現(xiàn)了啊
FAILED
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2021 12/22 15:16
老師,那發(fā)放的時候只發(fā)1000,那個80怎么記啊
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2021 12/22 15:18
你好,繳納社保的時候
借:應(yīng)付職工薪酬—社保
其他應(yīng)收款(個人負(fù)擔(dān)部分) 80
貸:銀行存款?
發(fā)放工資的時候
借:應(yīng)付職工薪酬—工資 1080
貸:銀行存款等科目1000
其他應(yīng)收款(個人負(fù)擔(dān)部分) 80
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2021 12/22 15:20
好的,謝謝老師
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2021 12/22 15:21
不客氣,祝你學(xué)習(xí)愉快,工作順利! 希望你對我的回復(fù)及時予以平價,謝謝。
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