老师，月末一般除了计提工资，还需要计提社保，公积金吗？没有固定资产折旧

673404337如何计提工资，社保，公积金，还有固定资产折旧呢

答： <p><span style="font-family: 'Times New Roman';font-size: 16px">举例个人部分社保金额为<span style="font-family:Times New Roman">279</span><span style="font-family:宋体">，公司部分为</span><span style="font-family:Times New Roman">716</span><span style="font-family:宋体">，月工资</span><span style="font-family:Times New Roman">3500</span></span></p><p><span style=";font-family:Arial;color:rgb(255,0,0);font-size:16px">月头缴纳时</span><span style="font-family: Arial;font-size: 16px">会计分录为：</span><span style="font-family: Arial;font-size: 16px"><br/></span><span style="font-family: Arial;font-size: 16px">借：应付职工薪酬<span style="font-family:Arial">--</span><span style="font-family:宋体">社会保险费（单位部分）</span></span><span style="font-family: 宋体;font-size: 16px">716</span><span style="font-family: Arial;font-size: 16px"><br/></span><span style="font-family: 宋体;font-size: 16px">    </span><span style=";font-family:Arial;color:rgb(255,0,0);font-size:16px">其他应收款</span><span style="font-family: Arial;font-size: 16px">--<span style="font-family:宋体">社会保险费（个人部分）</span></span><span style="font-family: 宋体;font-size: 16px">279</span></p><p style="text-indent:16px"><span style="font-family: Arial;font-size: 16px">贷：银行存款 </span><span style="font-family: 宋体;font-size: 16px">995</span><span style="font-family: Arial;font-size: 16px"><br/></span><span style=";font-family:Arial;color:rgb(255,0,0);font-size:16px">月底计提</span><span style="font-family: Arial;font-size: 16px">会计分录为：</span><span style="font-family: Arial;font-size: 16px"><br/></span><span style="font-family: Arial;font-size: 16px">借：管理费用<span style="font-family:Arial">/</span><span style="font-family:宋体">销售费用</span><span style="font-family:Arial">/</span><span style="font-family:宋体">制造费用</span><span style="font-family:Arial">---</span><span style="font-family:宋体">社会保险费（单位部分）</span></span><span style="font-family: 宋体;font-size: 16px">716</span><span style="font-family: Arial;font-size: 16px"><br/></span><span style="font-family: 宋体;font-size: 16px">   </span><span style="font-family: Arial;font-size: 16px">贷：应付职工薪酬<span style="font-family:Arial">--</span><span style="font-family:宋体">社会保险费（单位部分）</span></span><span style="font-family: 宋体;font-size: 16px">716</span></p><p><span style="font-family: 宋体;font-size: 16px">借；</span><span style="font-family: Arial;font-size: 16px">管理费用<span style="font-family:Arial">/</span><span style="font-family:宋体">销售费用</span><span style="font-family:Arial">/</span><span style="font-family:宋体">制造费用</span><span style="font-family:Arial">---</span></span><span style="font-family: 宋体;font-size: 16px">工资<span style="font-family:Arial">3500</span></span></p><p style="text-indent:24px"><span style="font-family: 宋体;font-size: 16px">贷；应付职工薪酬<span style="font-family:Arial">-</span><span style="font-family:宋体">工资</span><span style="font-family:Arial">3500</span></span><span style="font-family: Arial;font-size: 16px"><br/></span><span style="font-family: Arial;font-size: 16px">个人部分从工资中</span><span style=";font-family:Arial;color:rgb(255,0,0);font-size:16px">扣回时</span><span style="font-family: Arial;font-size: 16px">，会计分录为：</span><span style="font-family: Arial;font-size: 16px"><br/></span><span style="font-family: Arial;font-size: 16px">借：应付职工薪酬<span style="font-family:Arial">--</span><span style="font-family:宋体">工资（应发数）</span></span><span style="font-family: 宋体;font-size: 16px">3500</span><span style="font-family: Arial;font-size: 16px"><br/></span><span style="font-family: 宋体;font-size: 16px">  </span><span style="font-family: Arial;font-size: 16px">贷：其他应收款<span style="font-family:Arial">--</span><span style="font-family:宋体">社会保险费（个人部分）</span></span><span style="font-family: 宋体;font-size: 16px">279</span><span style="font-family: Arial;font-size: 16px"><br/></span><span style="font-family: 宋体;font-size: 16px">  </span><span style="font-family: Arial;font-size: 16px">应交税费<span style="font-family:Arial">--</span><span style="font-family:宋体">应交个人所得税</span></span><span style="font-family: 宋体;font-size: 16px"> 0</span><span style="font-family: Arial;font-size: 16px"><br/></span><span style="font-family: 宋体;font-size: 16px">  </span><span style="font-family: Arial;font-size: 16px">库存现金<span style="font-family:Arial">/</span><span style="font-family:宋体">银行存款 （实发数）</span></span><span style="font-family: 宋体;font-size: 16px">3221</span></p><p>借；管理费用等科目  贷；累计折旧</p>

计提本月固定资产折旧公积6000元，其中车间使用固定资产折旧4000元，管理部门固定资产折旧2000元

答： 借制造费用折旧4000， 管理费用折旧2000， 贷累计折旧6000

我是一名会计,想问一下考个网络学历有用吗？

答： 众所周知会计人如果要往上发展，是要不断考证的

计提本月固定资产折旧积4800元，其中车间使用固定资产折旧2700元，管理部门固定资产折旧2100元

答： 借：制造费用 2700 管理费用 2100 贷：累计折旧 4800