等待的硬幣 追問

2020-07-03 09:27

為什么都要走應(yīng)付職工科目？有文件資料嗎？

小林老師 解答

2020-07-03 09:28

您好，因?yàn)槎惽肮べY是10000，所以應(yīng)付職工薪酬的發(fā)生額也是10000。

等待的硬幣 追問

2020-07-03 09:41

您好老師！現(xiàn)在計(jì)提工資社保是這樣的嗎：1計(jì)提時(shí).借  管理費(fèi)用-工資10000
                                                                                   管理費(fèi)用-社保（單位）2000
                                                                              貸  應(yīng)付職工工資10000
                                                                                   應(yīng)付職工工資-社保（單位）2000
                                                                               借  應(yīng)付職工薪酬10000
                                                                               貸  應(yīng)付職工薪酬-工資8000
                                                                                    其他應(yīng)收款-社保（個(gè)人）1500
                                                                                    應(yīng)交稅費(fèi)-個(gè)稅500
                                                                           2. 付工資稅費(fèi)時(shí)：借  應(yīng)付職工薪酬-工資8000
                                                                                                           其他應(yīng)收款-社保（個(gè)人）1500 
                                                                                                           應(yīng)交稅費(fèi)-個(gè)稅500
                                                                                                       貸  銀行存款10000
                                                                                                       借  應(yīng)付職工薪酬-社保（單位）2000
                                                                                                       貸  銀行存款2000
是這樣做嗎？

等待的硬幣 追問

2020-07-03 09:44

個(gè)人社保走應(yīng)付職工薪酬可以理解，但單位繳納部分為什么也要走應(yīng)付職工科目，不可以繳納后直接進(jìn)費(fèi)用嗎？而且社保繳納都是在當(dāng)月。

小林老師 解答

2020-07-03 12:55

您好，您的分錄里，應(yīng)付職工薪酬全部替換為應(yīng)付職工薪酬-工資，因?yàn)槎际菃T工稅前工資。
您好，個(gè)人社保走應(yīng)付職工薪酬是個(gè)人工資部分，但單位繳納部分也要走應(yīng)付職工科目，可以繳納后直接進(jìn)費(fèi)用，但是不利于您核算。