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最新公务员时事政治:定了!个税专项附加扣除将这样扣! - 北京代理记账

最新公务员时事政治:定了!个税专项附加扣除将这样扣!

2021-10-14上一篇 : |下一篇 :

最新公司缴纳社保会计分录

缴纳时:

借:应付职工薪酬–社会保险费(单位部分)

其他应收(付)款–社会保险费(个人部分)

贷:银行存款

计提时

借:管理费用–社会保险费(单位部分)

贷:应付职工薪酬–社会保险费(单位部分)

发放工资时:

借:应付职工薪酬–工资(应发数)

贷: 其他应收(付)款–社会保险费(个人部分)

库存现金 (实发数)

补提的分录跟上述分录一样,你只需要在摘要中说明即可。

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