问题已解决
請(qǐng)問(wèn)老師計(jì)提工資和發(fā)放工資的分錄應(yīng)該怎么做
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1.按考勤或產(chǎn)量統(tǒng)計(jì)表計(jì)提工資
借:管理費(fèi)用/制造費(fèi)用/銷售費(fèi)用/生產(chǎn)成本-工資
貸:應(yīng)付職工薪酬-工資
2.計(jì)提公司承擔(dān)部分社保公積金
借:管理費(fèi)用-各項(xiàng)社保,公積金
貸:應(yīng)付職工薪酬-各項(xiàng)社保,公積金(企業(yè)部分)
3.發(fā)放工資時(shí)扣社保和個(gè)稅
借:應(yīng)付職工薪酬——工資
貸:其他應(yīng)付款—各項(xiàng)社保,公積金(個(gè)人部分)
???? 應(yīng)交稅費(fèi)——應(yīng)交個(gè)人所得稅
庫(kù)存現(xiàn)金/銀行存款
4上交杜保
借:應(yīng)付職工薪酬——各項(xiàng)社保,公積金(企業(yè)部分)
????? 其他應(yīng)付款—社保,公積金(個(gè)人部分)
貸:庫(kù)存現(xiàn)金/銀行存款
5上交個(gè)人所得稅
借:應(yīng)交稅費(fèi)——應(yīng)交個(gè)人所得稅
貸:銀行存款
2024 01/05 17:24
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2024 01/05 17:35
請(qǐng)問(wèn)老師以前這樣先計(jì)提有沒(méi)有必要 這樣做對(duì)不對(duì)
FAILED
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家權(quán)老師 
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2024 01/05 17:37
建議分2筆業(yè)務(wù)做哈
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2024 01/05 17:39
需要先計(jì)提一下應(yīng)付職工薪酬嗎
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家權(quán)老師 
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2024 01/05 17:40
是的,就是那個(gè)意思
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