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勞務(wù)派遣公司的派遣員工的工資應(yīng)該用哪個(gè)會(huì)計(jì)科目?
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你好主營(yíng)業(yè)務(wù)成本的
2023 01/10 20:54
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2023 01/10 21:01
計(jì)提工資的分錄怎么寫?
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郭老師 
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2023 01/10 21:03
借:銀行存款
貸:主營(yíng)業(yè)務(wù)收入
應(yīng)交稅費(fèi)——簡(jiǎn)易計(jì)稅(小規(guī)模納稅人:應(yīng)交稅費(fèi)——應(yīng)交增值稅)
2、支付工資、社保費(fèi)及公積金
借:應(yīng)付職工薪酬——工資
——社保費(fèi)及公積金
貸:銀行存款
應(yīng)交稅費(fèi)——應(yīng)交個(gè)人所得稅
其他應(yīng)付款——社保費(fèi)及公積金(個(gè)人部分)
3、結(jié)轉(zhuǎn)工資
借:主營(yíng)業(yè)務(wù)成本
貸:應(yīng)付職工薪酬——工資
——社保費(fèi)及公積金
4、差額減除
借:應(yīng)交稅費(fèi)——簡(jiǎn)易計(jì)稅(小規(guī)模納稅人:應(yīng)交稅費(fèi)——應(yīng)交增值稅)
貸:主營(yíng)業(yè)務(wù)成本
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2023 01/10 21:14
小規(guī)模因季度不超額而享受免增值稅,是不是要計(jì)入營(yíng)業(yè)外收入?
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郭老師 
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2023 01/10 21:18
是的,是的,是這么做的。
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2023 01/10 21:29
支付派遣員工的醫(yī)療費(fèi)分錄怎么寫
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郭老師 
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2023 01/10 21:35
你好,這是工傷醫(yī)療的嗎?借主營(yíng)業(yè)務(wù)成本福利費(fèi),
貸應(yīng)付職工薪酬福利費(fèi),
借應(yīng)付職工薪酬福利費(fèi),貸銀行存款
不繳個(gè)稅
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2023 01/10 23:03
工作中受的傷,公司承擔(dān)醫(yī)療費(fèi)用
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郭老師 
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2023 01/10 23:16
上面的福利費(fèi)就可以
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