问题已解决
老師您好,事業(yè)單位基本戶支付這個(gè)款項(xiàng)怎么做賬呢?
FAILED
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同學(xué)您好,我看這好像是利息支出是嗎?還是歸還本金和利息一起?因?yàn)榭磮D實(shí)在是看不出前面歸還本金那部分是的確需要?dú)w還本金,還是說它只是歸還利息的一個(gè)“歸還本金”的說明
2021 06/05 19:24
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2021 06/05 19:26
不好意思,看清楚了,只是歸還利息,
財(cái)務(wù)會(huì)計(jì)分錄:
借:其他費(fèi)用—利息費(fèi)用? ?658
? ?貸:銀行存款? ?658
預(yù)算會(huì)計(jì)分錄:
借:其他支出—利息支出? ?658
? ?貸:資金結(jié)存—貨幣資金? ?658
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2021 06/05 19:27
不是,是打到職業(yè)年金歸集財(cái)產(chǎn)賬戶的
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2021 06/05 19:27
是不是職業(yè)年金???
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2021 06/05 19:33
不是,以上分錄是按照支付支付銀行利息做的分錄,因?yàn)槁毠さ穆殬I(yè)年金時(shí)從職工的工資中扣除,因此上交職業(yè)年金的分錄為:
借:其他應(yīng)付款—代扣職工職業(yè)年金? ?658
? ?貸:銀行存款? ?658
借:事業(yè)支出? 658
? ?貸:資金結(jié)存—貨幣資金? ?658
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2021 06/05 19:37
他這個(gè)是從基本戶當(dāng)中扣除的,也要做預(yù)算會(huì)計(jì)嗎?
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2021 06/05 19:38
對(duì)方收錢的戶名是:職業(yè)年金基金歸集財(cái)產(chǎn)
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2021 06/05 19:47
因?yàn)槭聵I(yè)單位的職工職業(yè)年金是從平時(shí)的工資中扣除的,
計(jì)提工資時(shí),
借:費(fèi)用類科目
? ?貸:應(yīng)付職工薪酬
發(fā)工資時(shí),
借:應(yīng)付職工薪酬
? ?貸:其他應(yīng)付款—代扣職工職業(yè)年金
? ? ? ? ? 銀行存款
借:事業(yè)支出
? ?貸:資金結(jié)存—貨幣資金
當(dāng)初發(fā)工資時(shí)的預(yù)算會(huì)計(jì)分錄的“事業(yè)支出”,沒有包括職工職業(yè)年金這部分,
所以在銀行劃扣職業(yè)年金時(shí),要繼續(xù)補(bǔ)記“事業(yè)支出”
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2021 06/05 19:54
那我這個(gè)到底怎么做呢?沒弄明白...
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2021 06/05 20:01
您的圖片的會(huì)計(jì)處理如下:
借:其他應(yīng)付款—代扣職工職業(yè)年金? ?658
? ?貸:銀行存款? ?658
借:事業(yè)支出? 658
? ?貸:資金結(jié)存—貨幣資金? ?658
上條信息只是解釋
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2021 06/05 20:03
但之前那筆其他應(yīng)付款好像沒做過
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2021 06/05 20:12
莫非您所在的事業(yè)單位平時(shí)發(fā)工資時(shí),職工的個(gè)人職業(yè)年金不是從工資去扣?然后將全體職工總的職業(yè)年金匯總上報(bào),然后銀行根據(jù)上報(bào)的數(shù)據(jù)自動(dòng)劃扣,不是這樣的程序嗎?
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2021 06/05 20:13
那您的單位平時(shí)扣職工的職業(yè)年金,怎么做分錄?
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2021 06/05 20:14
之前沒有過....
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2021 06/05 20:18
好吧,那既然之前沒有從工資里扣,純粹交一筆職工的職業(yè)年金的話,那就做如下分錄吧:
借:?jiǎn)挝还芾碣M(fèi)用
? ?貸:銀行存款
借:事業(yè)支出
? ?貸:資金結(jié)存—貨幣資金
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2021 06/05 20:21
意思是基本戶也做預(yù)算會(huì)計(jì)是嗎?不是零余額扣的
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2021 06/05 20:25
是的,您這筆屬于預(yù)算支出的性質(zhì),也要做預(yù)算會(huì)計(jì)分錄,除非是往來款之類的與預(yù)算收支無關(guān)的,那么就不需要做預(yù)算會(huì)計(jì)分錄
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