问题已解决
公司計提工資和社保公積金如何做會計憑證,然后發(fā)放的時候如何做會計憑證?
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計提借管理費用-工資/社保/公積金(單位負擔(dān)的)
貸應(yīng)付職工薪酬-工資/社保/公積金(單位負擔(dān)的)
發(fā)工資
借應(yīng)付職工薪酬-工資
貸其他應(yīng)付款/其他應(yīng)收款(個人負擔(dān)的)
應(yīng)交稅費-個稅
銀行存款
繳納社保
借應(yīng)付職工薪酬-社保/公積金(單位負擔(dān)的)
其他應(yīng)收款/其他應(yīng)付款(個人負擔(dān)的)
貸銀行存款
2022 02/24 10:42
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2022 02/24 11:00
我們公司本月實際支付員工工資71195.26,然后社保公司負擔(dān)13609.9,個人負擔(dān)4391.8,公積金公司負擔(dān)2450,個人負擔(dān)2450,能幫我坐下分錄嗎,我怎么都做不平,謝謝
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2022 02/24 11:03
借管理費用工資71195.26加上4391.8貸應(yīng)付職工薪酬工資。
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2022 02/24 11:03
借管理費用社保貸、應(yīng)付職工薪酬、社保13609.9
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2022 02/24 11:03
借應(yīng)付職工薪酬工資71195.27加上4391.8
貸銀行存款71195.26
其他應(yīng)付款,個人承擔(dān)的社保4391.8
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2022 02/24 11:04
借應(yīng)付職工薪酬、社保、
其他應(yīng)付款、個人負擔(dān)的社保
貸,銀行。
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2022 02/24 11:09
第一筆分錄個人負擔(dān)部分也計入管理費用嗎?
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2022 02/24 11:10
我一直不明白的就是這個個人部分也計入管理費用嗎?
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郭老師 
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2022 02/24 11:10
是的是的,做到工資里面從工資里扣除,發(fā)工資的少給人家。
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2022 02/24 11:17
好的,明白了,謝謝老師
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2022 02/24 11:18
不要客氣,工作愉快。
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