問題已解決
暑期補助和中秋福利,都是現(xiàn)金,怎么做分錄2.所得稅匯算清繳時候是根據(jù)哪個分錄里的金額計提14%調整的
![](https://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/009/74/30/24_avatar_middle.jpg?t=1651203345)
借:應付工資
貸:現(xiàn)金
2018 10/05 22:05
![](http://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
84785017 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2018 10/05 22:12
1,計提<br>管理費用福利費<br>應付職工薪酬 福利費<br>支付<br>應付職工薪酬福利費<br>現(xiàn)金<br>對不對老師?<br>2問怎么解<br>謝謝!<br><br>
![](https://pic1.acc5.cn/009/74/30/24_avatar_middle.jpg?t=1651203345)
老劉 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2018 10/05 22:15
不是的。
不應該下福利,而應該直接進應付工資,并計提個稅`
![](http://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
84785017 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2018 10/05 22:17
計提怎么計提呢?明細科目
![](https://pic1.acc5.cn/009/74/30/24_avatar_middle.jpg?t=1651203345)
老劉 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2018 10/05 22:27
借:管理費用一工資
貸:應付工資
![](http://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
84785017 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2018 10/05 22:38
就是工資表上分開列明是暑期補助或者電話費補助,然后賬面上都計入二級科目的工資里,對么?
![](https://pic1.acc5.cn/009/74/30/24_avatar_middle.jpg?t=1651203345)
老劉 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2018 10/05 22:41
是的,這個意思的
![](/wenda/img/newWd/sysp_btn_eye.png)