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老師,請(qǐng)問2021年的企業(yè)社保有部分未計(jì)提,但在2021年已繳納。在2022年的賬務(wù)應(yīng)該如何調(diào)整呢?謝謝。
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你好,當(dāng)時(shí)的分錄是怎么做的?
2022 03/31 17:40
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2022 03/31 17:54
當(dāng)時(shí)計(jì)提的分錄是按照個(gè)人繳納金額部分,借:管理費(fèi)用貸:應(yīng)付職工薪酬-社保;之后才發(fā)現(xiàn)應(yīng)該是按企業(yè)應(yīng)繳納的部分計(jì)提,所以產(chǎn)生了出入。
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郭老師 
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2022 03/31 17:59
你好,那你現(xiàn)在應(yīng)付職工薪酬,社保在借方有余額嗎?
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2022 03/31 18:08
對(duì),有借方余額
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郭老師 
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2022 03/31 18:11
借利潤(rùn)分配未分配利潤(rùn)貸應(yīng)付職工薪酬社保。
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2022 03/31 18:13
哦,謝謝老師。老師,計(jì)提社保的時(shí)候可以繳納的時(shí)候再計(jì)提嗎?不跟當(dāng)月工資表一起計(jì)提。
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2022 03/31 18:18
可以的,可以這么做的。
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2022 03/31 18:20
謝謝老師
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2022 03/31 18:21
不用客氣,工作愉快。
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