问题已解决
在實際做賬中,員工工資可以直接計入主營業(yè)務(wù)成本里嗎?計提做成:借:主菪業(yè)務(wù)成本,貸:應(yīng)付職工薪酬
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可以的,沒有問題的。
2019 03/26 14:28
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2019 03/26 14:34
工資不應(yīng)該計在費用里嗎?就算記在成本里不也應(yīng)該是生產(chǎn)成本里嗎?
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2019 03/26 14:38
這個要具體問題具體分析了,比如有的企業(yè)不核算期間費用,那就直接計提計入主營業(yè)務(wù)成本了。
如果是生產(chǎn)企業(yè)的話,生產(chǎn)工人的工資就是計入生產(chǎn)成本--人工費科目了。
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2019 03/26 16:50
什么情況不核算期間費用呢?
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2019 03/26 16:55
就是企業(yè)規(guī)模小,比如小物業(yè)公司等,就不核算期間費用,直接計入主營業(yè)務(wù)成本科目核算。
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2019 03/26 16:58
如果有管理費用辦公費,就證明核算期間費用對嗎?那工資就應(yīng)該記在費用科目,不能記在主營業(yè)務(wù)成本里對嗎?
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2019 03/26 17:04
1、是的
2、是的,盡量計入期間費用核算工資了,這樣顯得賬務(wù)處理規(guī)范些。
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2019 03/26 17:07
謝謝老師
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2019 03/26 17:08
不客氣的,祝您學(xué)習(xí)愉快,工作順利,如果您對我的解答滿意,請給老師一個五星評價,非常感謝!
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