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公司為員工購(gòu)買社保,如何做分錄,需要計(jì)提,請(qǐng)?jiān)敿?xì)列出會(huì)計(jì)分錄(我是會(huì)計(jì)小白,請(qǐng)老師詳細(xì)為我解答)
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您好!老師正在看題目
2024 03/10 18:41
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丁小丁老師 
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2024 03/10 18:43
您好!計(jì)提社保時(shí)
借,成本費(fèi)用等
貸,應(yīng)付職工薪酬-社保(公司部分)
交社保時(shí)
借,應(yīng)付職工薪酬-社保(公司部分)
其他應(yīng)收款(個(gè)人部分)
貸,銀行存款等
發(fā)放工資時(shí)
借,應(yīng)付職工薪酬-工資
貸,銀行存款
應(yīng)交稅費(fèi)-應(yīng)交個(gè)人所得稅
其他應(yīng)收款(個(gè)人社保)
其他應(yīng)收款(個(gè)人公積金)
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2024 03/10 18:51
社保每個(gè)月都要計(jì)提嗎,不計(jì)提可以嗎
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2024 03/10 18:51
個(gè)人部分不用計(jì)提嗎
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丁小丁老師 
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2024 03/10 18:54
您好!都要計(jì)提的,
個(gè)人部分在發(fā)放工資時(shí)也是確認(rèn)了其他應(yīng)收款的,也相當(dāng)于計(jì)提了吧
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