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現(xiàn)在公司做12月份的賬,做計(jì)提當(dāng)月12月工資的分錄應(yīng)該怎么做呢?
FAILED
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同學(xué)你好
借費(fèi)用科目
貸應(yīng)付職工薪酬
2023 04/25 13:51
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2023 04/25 13:53
這樣對嗎?
FAILED
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2023 04/25 14:02
同學(xué)你好
嗯
這樣就可以的
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2023 04/25 15:03
計(jì)提不用計(jì)提社保和個稅嗎?
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2023 04/25 15:07
同學(xué)你好
個人承擔(dān)的社保和個稅是包含在工資里計(jì)提的
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2023 04/25 15:10
那具體分錄應(yīng)該怎么寫呢?
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2023 04/25 15:17
同學(xué)你好
1.計(jì)提工資
借:××費(fèi)用(管理/銷售等)
貸:應(yīng)付職工薪酬——工資
2 計(jì)提社保(企業(yè)部分)
借:××費(fèi)用(管理/銷售等) ?
貸:應(yīng)付職工薪酬——社保
3 次月發(fā)放工資時
借:應(yīng)付職工薪酬——工資
貸:其他應(yīng)收款——社保(個人部分)
應(yīng)交稅費(fèi)——應(yīng)交個人所得稅
庫存現(xiàn)金/銀行存款或現(xiàn)金
4 上交杜保
借:應(yīng)付職工薪酬——社保(企業(yè)部分)
其他應(yīng)收款——社保(個人部分)
貸:銀行存款或現(xiàn)金
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