问题已解决
工會福利費一般是屬于什么?工資還是獎金?



屬于送溫暖科目
算是獎金
2020 03/12 08:40

84784975 

2020 03/12 08:44
那繳納的工會費呢?

樸老師 

2020 03/12 08:49
單位繳納工會經(jīng)費計提時
借:管理費用(或銷售費用、生產(chǎn)成本、制造費用等科目)--工會經(jīng)費(工資總的2%)
貸:應(yīng)付職工薪酬--工會經(jīng)費
實繳時
借:應(yīng)付職工薪酬--工會經(jīng)費
貸:銀行存款
返還時(60%返還)
借:銀行存款
貸:應(yīng)付職工薪酬--工會經(jīng)費
實際開支時
借:應(yīng)付職工薪酬--工會經(jīng)費
貸:庫存現(xiàn)金(或銀行存款)
