问题已解决
老師:我單位是事業(yè)單位,多發(fā)放了一個(gè)職工3個(gè)月的工資,現(xiàn)在這個(gè)職工把錢退回財(cái)務(wù),請(qǐng)問(wèn)怎么做賬?發(fā)放工資,我先做的計(jì)提:借管理費(fèi)用,貸應(yīng)付職工薪酬;發(fā)放時(shí)做:借應(yīng)付職工薪酬,貸其他應(yīng)付款(扣個(gè)人社保費(fèi)),貸零余額賬戶。我們是按發(fā)放數(shù)做計(jì)提,計(jì)提也計(jì)提多了,發(fā)放也多發(fā)了。我做的是借:往來(lái)收入,貸方應(yīng)該怎么做賬?
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你好!
借銀行存款
貸本期盈余
做這個(gè)分錄即可。
2021 08/01 18:57
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2021 08/01 19:05
為什么做貸:本期盈余
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2021 08/01 19:40
因?yàn)槎喔兜墓べY記入管理費(fèi)用,期末結(jié)轉(zhuǎn)記入本期盈余科目了。
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2021 08/01 20:33
知道了,謝謝老師!
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2021 08/01 20:38
不客氣,祝你學(xué)習(xí)愉快,工作順利! 希望對(duì)我的回復(fù)及時(shí)給予評(píng)價(jià)。謝謝
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