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家权老师
职称: 税务师
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是的,那些都是要做的哈
2024-01-12 09:43:48
![](https://al3.acc5.com/95d223957f56fba2e1b8c7c4fa00f9e0.png)
<p><span style="font-family: &#39;Times New Roman&#39;;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">&nbsp;&nbsp;&nbsp;&nbsp;</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">&nbsp;&nbsp;&nbsp;</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">&nbsp;&nbsp;</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">&nbsp;&nbsp;</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">&nbsp;0</span><span style="font-family: Arial;font-size: 16px"><br/></span><span style="font-family: 宋体;font-size: 16px">&nbsp;&nbsp;</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 &nbsp;贷;累计折旧</p>
2016-07-29 15:01:44
![](https://al3.acc5.com/95d223957f56fba2e1b8c7c4fa00f9e0.png)
这个折旧需要折旧表,计提工资社保 公积金可以不要附件
2020-06-18 14:32:32
![](https://al3.acc5.com/95d223957f56fba2e1b8c7c4fa00f9e0.png)
你好,这些都是需要计提的
2017-10-18 17:05:35
![](https://al3.acc5.com/95d223957f56fba2e1b8c7c4fa00f9e0.png)
对的是的,有社保、公积金的需要做。
2022-03-21 10:58:38
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