问题已解决
老師,培訓(xùn)學(xué)校支付的人社培訓(xùn)費(fèi)沒得發(fā)票,怎么做分錄呢



你好,培訓(xùn)學(xué)校支付的人社培訓(xùn)費(fèi),這個(gè)是單位的成本支出嗎??
2022 08/17 16:43

84785035 

2022 08/17 16:48
不是單位成本支出老師,一個(gè)單位讓學(xué)校去給當(dāng)?shù)厝伺嘤?xùn),給單位當(dāng)?shù)厝搜a(bǔ)貼,只是給學(xué)校讓學(xué)校發(fā)出去而已,只是學(xué)校通過了對(duì)公發(fā)出去時(shí)寫了人社培訓(xùn)補(bǔ)貼

鄒老師 

2022 08/17 16:48
你好,單位針對(duì)這個(gè)款項(xiàng),是代收代付性質(zhì)嗎??

84785035 

2022 08/17 16:50
是的老師

鄒老師 

2022 08/17 16:51
你好,那收到的時(shí)候,借:銀行存款,貸:其他應(yīng)付款
支付的時(shí)候,借:其他應(yīng)付款,貸:銀行存款?

84785035 

2022 08/17 16:53
其他應(yīng)付款需要掛明細(xì)嗎,因?yàn)槭呛芏鄠€(gè)人

鄒老師 

2022 08/17 16:54
你好,其他應(yīng)付款,是需要設(shè)置明細(xì)科目核算的

84785035 

2022 08/17 16:55
那我之前做了一筆其他分錄,是不是要沖紅后再做正確分錄呢

鄒老師 

2022 08/17 16:56
你好,是的,是這樣的

84785035 

2022 08/17 17:27
那我之前做的借,其他應(yīng)收,貸銀行存款,錯(cuò)沒老師,是要沖紅做其他應(yīng)付還是?

鄒老師 

2022 08/17 17:28
你好,應(yīng)當(dāng)通過? 其他應(yīng)付款? 核算,你計(jì)入其他應(yīng)收款是錯(cuò)誤的
