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當(dāng)月計(jì)提下個(gè)月工資,當(dāng)下個(gè)月發(fā)放時(shí)是否全部沖回計(jì)提在做一個(gè)發(fā)放分錄,還是有好的處理方法
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可是計(jì)提時(shí)分了管理費(fèi)用和銷售費(fèi)用如果沖回,只做一筆發(fā)放體現(xiàn)不出來管理費(fèi)用和銷售費(fèi)用了
2016 09/28 11:33
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2016 09/28 11:40
舉例說明:計(jì)提時(shí):借:管理費(fèi)用-管理人員職工薪酬 10000 銷售費(fèi)用-銷售人員工資薪酬 20000 貸:應(yīng)付職工薪酬30000
發(fā)放時(shí):借:應(yīng)付職工薪酬30000
貸:銀行存款 30000
沖回上月計(jì)提:借:管理費(fèi)用-管理人員職工薪酬 -10000
銷售費(fèi)用-銷售人員工資薪酬 -20000
貸:應(yīng)付職工薪酬-30000
老師這個(gè)做法是否正確還有要補(bǔ)充的嗎
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2016 09/28 11:31
你好,下月做一筆分錄沖回
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2016 09/28 11:35
那是因?yàn)槟阍谶@個(gè)月就多計(jì)提了下個(gè)月的造成 的
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2016 09/28 11:49
你好,是正確的
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