问题已解决
累計應(yīng)付職工薪酬借方是實發(fā)工資總額, 累計應(yīng)付職工薪酬貸方是應(yīng)發(fā)工資總額 這么理解對嗎
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您好,借方是實發(fā)數(shù),貸方是計提數(shù)。
2023 12/18 19:27
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2023 12/18 19:30
您好,是完全相等的。
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2023 12/18 19:34
您好,計提的,也會剔除了個稅的,也就是個稅也需要計提的。
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2023 12/18 19:38
您好,這樣寫是對的
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2023 12/18 20:43
你好,計提個稅的時候沖減了呢
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2023 12/18 19:28
如果存在個稅的情況下,應(yīng)付職工薪酬的借方和貸方的發(fā)生額是不是不相等了?
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2023 12/18 19:30
為啥是相等的???
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2023 12/18 19:31
計提那部分,不是包含個稅了嗎?
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2023 12/18 19:37
假設(shè)工資5500,個稅500
計提工資
借,管理費用—工資5500
貸,應(yīng)付職工薪酬5500
計提個稅
借,應(yīng)付職工薪酬500
貸,個人所得稅500
發(fā)放工資和代扣個稅
借,應(yīng)付職工薪酬5000
個人所得稅500
貸,銀行5500
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2023 12/18 19:37
這么寫對嗎
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2023 12/18 19:41
這樣,計提的費用就包含了個稅啊