当前位置:财税问题 >
實(shí)務(wù)
问题已解决
補(bǔ)繳的公積金怎么做賬務(wù)處理?分以前年度和今年的兩種情況



你好,之前有計(jì)提嗎?
2019 06/26 11:10

84784982 

2019 06/26 11:15
沒(méi)有計(jì)提

鄒老師 

2019 06/26 11:18
你好
以前年度,借;以前年度損益調(diào)整——管理費(fèi)用 , 貸;應(yīng)付職工薪酬-公積金
借;應(yīng)付職工薪酬-公積金 , 貸;銀行存款等科目
今年,借;管理費(fèi)用等科目 , 貸;應(yīng)付職工薪酬-公積金
借;應(yīng)付職工薪酬-公積金 , 貸;銀行存款等科目

84784982 

2019 06/26 11:20
不用分個(gè)人和單位嗎?

鄒老師 

2019 06/26 11:20
你好,如果有個(gè)人部分,那繳納就這樣做分錄,借;應(yīng)付職工薪酬-公積金 ,其他應(yīng)收款(個(gè)人部分) ,貸;銀行存款等科目
