问题已解决
老師好,企業(yè)所得稅(職工薪酬支出及納稅調(diào)整明細(xì)表)工資薪金支出 這個(gè)是按計(jì)提金額還是實(shí)際發(fā)放金額?
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賬載金額是計(jì)提的,
實(shí)際金額和稅收金額是支付的。
2023 05/23 18:42
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2023 05/23 18:42
如果你計(jì)提和支付是一樣的話,這三個(gè)金額是一樣。
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2023 05/23 19:36
計(jì)提的金額有借方和貸方,賬載金額是用借方和貸方的差額來填寫嗎?
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2023 05/23 19:38
計(jì)提的在貸方的
那有借方計(jì)提的
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2023 05/23 19:50
老師,是這樣,她們計(jì)提工資 1. 借:成本—工資 貸:應(yīng)付職工薪酬—工資 2、借:成本—公司承擔(dān)社保部分 貸:應(yīng)付職工薪酬—社會(huì)保險(xiǎn) 3、借:應(yīng)付職工薪酬—工資 貸:其他應(yīng)付款—社保部分+個(gè)稅 所以會(huì)有個(gè)借貸方,然后差額就是實(shí)際應(yīng)付的金額,實(shí)際應(yīng)付的實(shí)際工資金額,2023年也就支付了
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2023 05/23 19:53
這個(gè)計(jì)提的包含個(gè)人負(fù)擔(dān)的社保公積金。你支付的也包含在里面。
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2023 05/23 19:53
這里面是應(yīng)發(fā)工資。
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2023 05/23 19:57
那老師? 按她這個(gè)計(jì)提? 賬載我是不是取她們借方和貸方的差額?
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2023 05/23 19:57
計(jì)提金額的借方和貸方差額
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2023 05/23 19:58
不是這么做的
賬載金額是計(jì)提的應(yīng)付職工薪酬貸方發(fā)生額和借。
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2023 05/23 19:58
打錯(cuò)了貸方發(fā)生額合計(jì)。
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2023 05/23 20:00
那這種方式計(jì)提? 賬載金額我也是取應(yīng)付職工薪酬貸方發(fā)生額合計(jì)?
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2023 05/23 20:00
是
我上面寫了的
賬載金額是計(jì)提的應(yīng)付職工薪酬貸方發(fā)生額和借。
2023-05-23 19:58:08
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2023 05/23 23:35
明白了老師,謝謝。麻煩再問下 這個(gè)工資薪金實(shí)際發(fā)放金額包含員工個(gè)人承擔(dān)的社保公積金和個(gè)稅嗎?
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2023 05/24 07:32
是的
包含在里面的
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