问题已解决
# 提問 #工會(huì)組織沒成立 只交40%對(duì)不?60%不交 對(duì)吧?還有計(jì)提 和上交分錄?謝謝
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會(huì)計(jì)學(xué)堂上是這
FAILED
2021 11/26 11:35
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2021 11/26 12:06
可以只交40%?
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2021 11/26 12:29
只交40%行吧?
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2021 11/26 12:33
可以40%上交?
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2021 11/26 11:26
未成立工會(huì)的工會(huì)經(jīng)費(fèi)的賬務(wù)處理
企業(yè)應(yīng)當(dāng)成立工會(huì)委員會(huì) 這是獨(dú)立于公司的一個(gè)組織,至少形式上得如此,工會(huì)必須有單獨(dú)的賬戶和財(cái)務(wù)賬,具體的會(huì)計(jì)處理如下:
收到返還,上級(jí)總工會(huì)返還企業(yè)的比例一般是60%新準(zhǔn)則規(guī)定,工會(huì)經(jīng)費(fèi)按應(yīng)付職工薪酬項(xiàng)目進(jìn)行明細(xì)核算
1.計(jì)提工會(huì)經(jīng)費(fèi)時(shí)
:借:管理費(fèi)用 --工會(huì)經(jīng)費(fèi)
貸:應(yīng)付職工薪酬-工會(huì)經(jīng)費(fèi)
2.交納時(shí):
借:應(yīng)付職工薪酬-工會(huì)經(jīng)費(fèi)
貨:銀行存款
3.返還時(shí):
借:銀行存款
貨:應(yīng)付職工薪酬-工會(huì)經(jīng)費(fèi)
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2021 11/26 11:41
你好,他這個(gè)是把返還的那部分給合并了
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2021 11/26 11:45
你好,你可以看下這個(gè)圖片
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2021 11/26 11:46
你好,你可以看下這個(gè)圖片
FAILED
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2021 11/26 12:15
你好,還有哪里沒有看懂嗎
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