问题已解决
老師,培訓(xùn)費分錄怎么做?
![](https://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/014/51/39/61_avatar_middle.jpg?t=1714102313)
是給職工的培訓(xùn)
借,管理費用培訓(xùn)費
貸,銀行存款
2023 11/11 12:13
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84784985 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 11/11 12:16
不用計提?
![](https://pic1.acc5.cn/014/51/39/61_avatar_middle.jpg?t=1714102313)
夏春燕老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 11/11 12:17
也可以
借管理費用-職工教育經(jīng)費
貸應(yīng)付職工薪酬—職工教育經(jīng)費
借應(yīng)付職工薪酬
貸銀行存款
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784985 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 11/11 12:26
職工教育經(jīng)費可以全額扣嗎
![](https://pic1.acc5.cn/014/51/39/61_avatar_middle.jpg?t=1714102313)
夏春燕老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 11/11 12:29
企業(yè)發(fā)生的職工教育經(jīng)費支出,不超過工資薪金總額8%的部分,準予在計算企業(yè)所得稅應(yīng)納稅所得額時扣除;超過部分,準予在以后納稅年度結(jié)轉(zhuǎn)扣除
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