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公司以前是現(xiàn)金發(fā)工資,每月做賬時(shí)發(fā)放的工資是上個(gè)月實(shí)際發(fā)放的金額,就是是這個(gè)月實(shí)際發(fā)放的金額??墒菑倪@個(gè)月開(kāi)始銀行發(fā)放了,問(wèn)還和以前一樣做賬可以嗎?
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你好,會(huì)計(jì)處理是一樣的,就是把庫(kù)存現(xiàn)金科目換成了銀行存款科目
2018 08/24 14:00
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2018 08/24 14:01
可是銀行對(duì)賬單對(duì)不上了
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何老師 
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2018 08/24 14:02
能說(shuō)以下你的做的分錄,以及與對(duì)賬單的差異情況
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2018 08/24 14:05
例如我8月份實(shí)際發(fā)放的是7月份的工資,但是我的記賬是發(fā)放工資是6月份的計(jì)提的是7月份的,老師我這樣說(shuō)的能清楚嗎
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2018 08/24 14:05
實(shí)際7月份的工資銀行已經(jīng)
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2018 08/24 14:06
所以我的銀行賬比我的記賬少這個(gè)工資金額
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2018 08/24 14:07
7月份的工資是在7月份計(jì)提,8月份支付,是嗎
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2018 08/24 14:08
對(duì)
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2018 08/24 14:08
不對(duì)
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2018 08/24 14:09
7月份計(jì)提的6月份的工資
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2018 08/24 14:10
也就是7月計(jì)提6月的工資,8月發(fā)6月的工資,對(duì)嗎
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2018 08/24 14:10
而我的分錄是 借 應(yīng)付職工薪酬 貸庫(kù)存現(xiàn)金 應(yīng)交稅費(fèi)-個(gè)稅
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2018 08/24 14:10
是的
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2018 08/24 14:12
計(jì)提本月工資時(shí),借 管理費(fèi)用 主營(yíng)業(yè)務(wù)成本 貸應(yīng)付職工薪酬(7月份的工資)
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何老師 
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2018 08/24 14:12
你把分錄中的庫(kù)存現(xiàn)金換成銀行存款,不應(yīng)該出現(xiàn)差異啊。不管是這個(gè)月你支付的那個(gè)月工資。
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2018 08/24 14:13
有差異呀,就差本月實(shí)際發(fā)放的金額
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2018 08/24 14:13
可能是我說(shuō)的不明白
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2018 08/24 14:13
就是你的賬上應(yīng)付職工薪酬始終有余額啊。
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2018 08/24 14:13
這月公司發(fā)放的是7月份的工資
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2018 08/24 14:14
賬面沒(méi)問(wèn)題就是銀行對(duì)不上
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2018 08/24 14:14
始終差一個(gè)的工資,這個(gè)是正常的,就是尚未支付的工資
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2018 08/24 14:15
就是你實(shí)際支付工資比你計(jì)提的工資少一個(gè)月
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2018 08/24 14:15
那銀行和賬面怎么辦對(duì)不上
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2018 08/24 14:15
是的
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2018 08/24 14:17
沒(méi)關(guān)系,這種情況是正常的。你可以想想有的公司拖欠工資,不也是正常的嘛
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2018 08/24 14:18
老師銀行對(duì)不上怎么辦
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2018 08/24 14:19
你的意思是:銀行實(shí)際支付工資與你計(jì)提的工資差一個(gè)月,是不是
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2018 08/24 14:19
對(duì)賬單底下還用注明哪比對(duì)不上嗎
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2018 08/24 14:20
是的
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2018 08/24 14:23
這種不是差異,例如8月份,計(jì)提的是7月工資,實(shí)際支付的是6月工資。
你按照計(jì)提和支付分別做的分錄。這是正確的。你計(jì)提的7月份工資,還沒(méi)支付呢,不會(huì)產(chǎn)生差異的
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2018 08/24 14:25
哦,就是說(shuō)銀行對(duì)賬單不用管他是嗎
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2018 08/24 14:25
老師8月份實(shí)際支付的是7月份的工資
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2018 08/24 14:26
我計(jì)提的工資已經(jīng)支付了
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2018 08/24 14:26
銀行已經(jīng)出賬了
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2018 08/24 14:28
老師我的賬務(wù)處理就是還沒(méi)有支付7月份的工資,實(shí)際銀行已經(jīng)支付了
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2018 08/24 14:29
就是你銀行實(shí)際支付工資都需要入賬的,
你8月份計(jì)提的7月工資,實(shí)際支付的那幾個(gè)月的工資?
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2018 08/24 14:30
7月份的
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2018 08/24 14:31
你是8月份計(jì)提7月份,支付的7月。你理解的差異是指的什么,我有點(diǎn)搞不懂你的意思?
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2018 08/24 14:33
我說(shuō)的是我的記賬上的銀行和我的實(shí)際銀行對(duì)賬單有差異,相差的金額就是這個(gè)工資的金額
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2018 08/24 14:34
這種情況,你需要把差異月份的工資計(jì)入到賬里面,才行的
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2018 08/24 14:35
那我怎么計(jì)提工資呀
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2018 08/24 14:39
借 :管理費(fèi)用
主營(yíng)業(yè)務(wù)成本
貸:應(yīng)付職工薪酬
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