问题已解决
計提工資發(fā)放工資的完整分錄
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1、計提工資、社保和公積金時:
借:各種費用一工資
一社保(?公司負擔)
一公積金(公司負擔)
貸:應付職工薪酬一工資
???????????????一社保(公司負擔)
一公積金(公司負擔)
2、支付員工工資:
借:應付職工薪酬-工資
貸:銀行存款,
其他應付款一社保?(個人負擔)
??????????一公積金(?個人負擔)
應交稅費一應交個人所得稅
3、支付社保、公積金及個稅:
借:應付職工薪酬一社保(公司負擔)
???????????????一公積金(公司負擔)
其他應付款一社保?(個人負擔)
一公積金(個人負擔)
應交稅費一應交個人所得稅
貸:銀行存款
2024 06/22 10:19
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2024 06/22 10:34
編號2,貸方的應交稅費-應交個人所得稅,備注寫什么
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劉艷紅老師 
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2024 06/22 10:35
寫代付個稅就可以
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2024 06/22 10:42
編號3借方應交稅費-應交個人所得稅就行支付個稅嗎
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2024 06/22 10:44
是的,是的,就是這樣的
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2024 06/22 10:59
期初借方還有余額是什么意思
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2024 06/22 11:38
就是沒有發(fā)放完的意思了
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2024 06/22 11:42
計提發(fā)放分錄都做了,還有余額
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2024 06/22 13:15
那就是你多計提了哦
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2024 06/22 14:37
有的說我多計提有的說我少計提,我搞不清楚了
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2024 06/22 14:38
多計提了,才會有余額呀
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2024 06/22 14:38
代表你沒有支付的意思
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2024 06/22 14:40
那分錄怎么做
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2024 06/22 14:42
借:管理費用-
貸:應付職工-
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2024 06/22 14:47
那也不平呀
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2024 06/22 14:47
怎么會不平了,把這個有余額的沖掉就可以了
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2024 06/22 14:56
少計提,多支付了
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2024 06/22 14:58
報表上面是負數(shù),是吧
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2024 06/22 15:01
科目余額表在借方
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2024 06/22 15:03
你把資產(chǎn)負債表拍給我看下
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2024 06/22 15:03
你是指應付職工在借方正數(shù)?
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