;)
- 送心意
朴老师
职称： 会计师
2021-11-24 15:47
您好，1.计提工资
借：××费用（管理/销售等）
贷：应付职工薪酬——工资
2 计提社保（企业部分）
借：××费用（管理/销售等）
贷：应付职工薪酬——社保
3 次月发放工资时
借：应付职工薪酬——工资
贷：其他应收款——社保(个人部分)
应交税费——应交个人所得税
库存现金／银行存款或现金
4 上交杜保
借：应付职工薪酬——社保(企业部分)
其他应收款——社保(个人部分)
贷：银行存款或现金
相关问题讨论
您好，1.计提工资
借：××费用（管理/销售等）
贷：应付职工薪酬——工资
2 计提社保（企业部分）
借：××费用（管理/销售等）
贷：应付职工薪酬——社保
3 次月发放工资时
借：应付职工薪酬——工资
贷：其他应收款——社保(个人部分)
应交税费——应交个人所得税
库存现金／银行存款或现金
4 上交杜保
借：应付职工薪酬——社保(企业部分)
其他应收款——社保(个人部分)
贷：银行存款或现金
2021-11-24 15:47:44
借方是你单位多支付了，少扣除了
应该从他工资扣回来
2019-06-13 10:49:14
<p><span style="font-family: arial, &#39;courier new&#39;, courier, 宋体, monospace, &#39;Microsoft YaHei&#39;; font-size: 14px; line-height: 24px; white-space: pre-wrap;">1.全部计提（公司部分）</span><br style="font-family: arial, &#39;courier new&#39;, courier, 宋体, monospace, &#39;Microsoft YaHei&#39;; font-size: 14px; line-height: 24px; white-space: pre-wrap;"/><span style="font-family: arial, &#39;courier new&#39;, courier, 宋体, monospace, &#39;Microsoft YaHei&#39;; font-size: 14px; line-height: 24px; white-space: pre-wrap;">借：生产成本</span><br style="font-family: arial, &#39;courier new&#39;, courier, 宋体, monospace, &#39;Microsoft YaHei&#39;; font-size: 14px; line-height: 24px; white-space: pre-wrap;"/><span style="font-family: arial, &#39;courier new&#39;, courier, 宋体, monospace, &#39;Microsoft YaHei&#39;; font-size: 14px; line-height: 24px; white-space: pre-wrap;"> &nbsp; &nbsp;管理费用</span><br style="font-family: arial, &#39;courier new&#39;, courier, 宋体, monospace, &#39;Microsoft YaHei&#39;; font-size: 14px; line-height: 24px; white-space: pre-wrap;"/><span style="font-family: arial, &#39;courier new&#39;, courier, 宋体, monospace, &#39;Microsoft YaHei&#39;; font-size: 14px; line-height: 24px; white-space: pre-wrap;"> &nbsp; &nbsp;贷：应付职工薪酬——工资</span><br style="font-family: arial, &#39;courier new&#39;, courier, 宋体, monospace, &#39;Microsoft YaHei&#39;; font-size: 14px; line-height: 24px; white-space: pre-wrap;"/><span style="font-family: arial, &#39;courier new&#39;, courier, 宋体, monospace, &#39;Microsoft YaHei&#39;; font-size: 14px; line-height: 24px; white-space: pre-wrap;"> &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;住房公积金 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;</span><br style="font-family: arial, &#39;courier new&#39;, courier, 宋体, monospace, &#39;Microsoft YaHei&#39;; font-size: 14px; line-height: 24px; white-space: pre-wrap;"/><span style="font-family: arial, &#39;courier new&#39;, courier, 宋体, monospace, &#39;Microsoft YaHei&#39;; font-size: 14px; line-height: 24px; white-space: pre-wrap;"> &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;社会保险</span><br style="font-family: arial, &#39;courier new&#39;, courier, 宋体, monospace, &#39;Microsoft YaHei&#39;; font-size: 14px; line-height: 24px; white-space: pre-wrap;"/><span style="font-family: arial, &#39;courier new&#39;, courier, 宋体, monospace, &#39;Microsoft YaHei&#39;; font-size: 14px; line-height: 24px; white-space: pre-wrap;">2.扣个人</span><br style="font-family: arial, &#39;courier new&#39;, courier, 宋体, monospace, &#39;Microsoft YaHei&#39;; font-size: 14px; line-height: 24px; white-space: pre-wrap;"/><span style="font-family: arial, &#39;courier new&#39;, courier, 宋体, monospace, &#39;Microsoft YaHei&#39;; font-size: 14px; line-height: 24px; white-space: pre-wrap;"> &nbsp; &nbsp;借：应付职工薪酬——工资</span><br style="font-family: arial, &#39;courier new&#39;, courier, 宋体, monospace, &#39;Microsoft YaHei&#39;; font-size: 14px; line-height: 24px; white-space: pre-wrap;"/><span style="font-family: arial, &#39;courier new&#39;, courier, 宋体, monospace, &#39;Microsoft YaHei&#39;; font-size: 14px; line-height: 24px; white-space: pre-wrap;"> &nbsp; &nbsp; &nbsp; &nbsp;贷：应付职工薪酬——社会保险</span><br style="font-family: arial, &#39;courier new&#39;, courier, 宋体, monospace, &#39;Microsoft YaHei&#39;; font-size: 14px; line-height: 24px; white-space: pre-wrap;"/><span style="font-family: arial, &#39;courier new&#39;, courier, 宋体, monospace, &#39;Microsoft YaHei&#39;; font-size: 14px; line-height: 24px; white-space: pre-wrap;"> &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;住房公积金</span><br style="font-family: arial, &#39;courier new&#39;, courier, 宋体, monospace, &#39;Microsoft YaHei&#39;; font-size: 14px; line-height: 24px; white-space: pre-wrap;"/><span style="font-family: arial, &#39;courier new&#39;, courier, 宋体, monospace, &#39;Microsoft YaHei&#39;; font-size: 14px; line-height: 24px; white-space: pre-wrap;"> &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;应缴税费——个人所得税</span><br style="font-family: arial, &#39;courier new&#39;, courier, 宋体, monospace, &#39;Microsoft YaHei&#39;; font-size: 14px; line-height: 24px; white-space: pre-wrap;"/><span style="font-family: arial, &#39;courier new&#39;, courier, 宋体, monospace, &#39;Microsoft YaHei&#39;; font-size: 14px; line-height: 24px; white-space: pre-wrap;">3.缴纳时（含公司、个人）</span><br style="font-family: arial, &#39;courier new&#39;, courier, 宋体, monospace, &#39;Microsoft YaHei&#39;; font-size: 14px; line-height: 24px; white-space: pre-wrap;"/><span style="font-family: arial, &#39;courier new&#39;, courier, 宋体, monospace, &#39;Microsoft YaHei&#39;; font-size: 14px; line-height: 24px; white-space: pre-wrap;"> &nbsp; &nbsp;借：应付职工薪酬——工资</span><br style="font-family: arial, &#39;courier new&#39;, courier, 宋体, monospace, &#39;Microsoft YaHei&#39;; font-size: 14px; line-height: 24px; white-space: pre-wrap;"/><span style="font-family: arial, &#39;courier new&#39;, courier, 宋体, monospace, &#39;Microsoft YaHei&#39;; font-size: 14px; line-height: 24px; white-space: pre-wrap;"> &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;社会保险</span><br style="font-family: arial, &#39;courier new&#39;, courier, 宋体, monospace, &#39;Microsoft YaHei&#39;; font-size: 14px; line-height: 24px; white-space: pre-wrap;"/><span style="font-family: arial, &#39;courier new&#39;, courier, 宋体, monospace, &#39;Microsoft YaHei&#39;; font-size: 14px; line-height: 24px; white-space: pre-wrap;"> &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;住房公积金</span><br style="font-family: arial, &#39;courier new&#39;, courier, 宋体, monospace, &#39;Microsoft YaHei&#39;; font-size: 14px; line-height: 24px; white-space: pre-wrap;"/><span style="font-family: arial, &#39;courier new&#39;, courier, 宋体, monospace, &#39;Microsoft YaHei&#39;; font-size: 14px; line-height: 24px; white-space: pre-wrap;"> &nbsp; &nbsp; &nbsp; &nbsp;贷：银行存款</span><br style="font-family: arial, &#39;courier new&#39;, courier, 宋体, monospace, &#39;Microsoft YaHei&#39;; font-size: 14px; line-height: 24px; white-space: pre-wrap;"/><span style="font-family: arial, &#39;courier new&#39;, courier, 宋体, monospace, &#39;Microsoft YaHei&#39;; font-size: 14px; line-height: 24px; white-space: pre-wrap;">根据新会计准则原列入其他应付款的五险一金、工会经费、职工教育经费均列入应付职工薪酬。不过准则又规定在不违背会计制度的情况下可以自行使用会计科目。</span></p>
2016-07-31 12:22:13
你好
因为公积金和社保虽然由税务局代收，但实质是并不是应交税费，所以在其他应付款科目核算。
有些单位公积金社保是先缴后扣，针对个人承担的部分，在其他应收款里核算；当发放当月工资时再从工资里收回。
2021-07-23 17:12:03
出现借方余额表示实际缴纳的比代扣的要多了，需要在下月实际发放工资时，追扣回来。
2019-01-22 10:29:39
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