问题已解决
請(qǐng)問在支付應(yīng)付職工薪酬——住房公積金時(shí),借貸方向是什么? 和計(jì)提時(shí)一樣嗎



您好,繳納公積金時(shí)的分錄:
借:應(yīng)付職工薪酬-住房公積金
其他應(yīng)收款(個(gè)人負(fù)擔(dān)的社保和住房公積金)
貸:銀行存款
2020 01/03 21:54

84785017 

2020 01/03 21:55
老師,應(yīng)付職工薪酬-住房公積金屬于費(fèi)用還是?

微微老師 

2020 01/03 21:56
您好,屬于費(fèi)用;也可以這樣入管理/銷售/制造費(fèi)用-公積金

84785017 

2020 01/03 21:58
好的,
老師,單獨(dú)的應(yīng)付職工薪酬屬于負(fù)債是嗎

微微老師 

2020 01/03 22:02
是的,屬于負(fù)債,其實(shí)怎么入,是看企業(yè)的科目設(shè)置,和計(jì)提的分錄如何做。

84785017 

2020 01/03 22:02
哦哦!謝謝老師,我明白了

微微老師 

2020 01/03 22:04
不用客氣,祝您工作順利,生活愉快,如果老師的回復(fù)讓您滿意,記得給個(gè)五星好評(píng)喲
