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老師京東預(yù)付卡e卡怎么做賬?
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你好,賬務(wù)處理
1、購入購物卡時(shí)借:預(yù)付賬款貸:?庫存現(xiàn)金/銀行存款??? ?
2、企業(yè)自用(購買辦公用品、茶葉、紙巾等集體福利)取得購物發(fā)票時(shí)入賬借:管理費(fèi)用—辦公費(fèi)貸:預(yù)付賬款—預(yù)付卡
3、發(fā)放給員工作為福利費(fèi)(由領(lǐng)取購物卡的職工在簽收單上簽字,企業(yè)把購物卡的金額并入該員工的工資薪金計(jì)征個(gè)稅處理)借:管理費(fèi)用—職工福利費(fèi)貸:應(yīng)付職工薪酬—職工福利費(fèi)借:應(yīng)付職工薪酬—職工福利費(fèi)貸:預(yù)付賬款—預(yù)付卡
2024 01/29 08:58
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2024 01/29 09:54
老師送客戶了,一張1000元
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2024 01/29 09:57
送客戶,分錄
借:管理費(fèi)用-招待費(fèi)??
貸:預(yù)付賬款-預(yù)付卡
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2024 01/29 09:58
老師福利費(fèi)用交個(gè)人所得稅嗎(飯費(fèi),取暖費(fèi))
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2024 01/29 10:00
你好,如果是發(fā)放給員工個(gè)人,需要繳納
如果是集體福利,不繳納個(gè)稅
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2024 01/29 10:02
是發(fā)給個(gè)人的
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2024 01/29 10:06
老師個(gè)人所得稅專項(xiàng)扣除現(xiàn)在匯算2023年的個(gè)稅。專項(xiàng)扣除還可以添加嗎?如果夫妻有2個(gè)孩子,這個(gè)怎么扣除呀!還有貸款利息夫妻倆人都有貸款,這個(gè)專業(yè)扣除怎么扣,夫妻在一個(gè)企業(yè)上班
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2024 01/29 10:17
你好,可以添加,匯算的時(shí)候扣除
2個(gè)孩子6000,
貸款利息只能一個(gè)人扣,總金額1000/月
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2024 01/29 10:26
2個(gè)孩子4000元,更正,2000元/月/個(gè)孩子
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2024 01/29 10:32
利息和孩子的可以一個(gè)人扣,也可以兩個(gè)分分?jǐn)?0%
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2024 01/29 10:37
老師要是夫妻2人專項(xiàng)扣除是一人一個(gè)孩子扣除,還是夫妻每個(gè)人2個(gè)孩子專項(xiàng)扣除
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2024 01/29 10:39
你好,兩個(gè)孩子可以1個(gè)人扣2個(gè),或者1個(gè)人扣1個(gè)。
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2024 01/29 10:49
謝謝老師
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2024 01/29 10:52
不客氣,祝工作順利
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