王僑 解答

2017-04-28 10:55

（1）計(jì)提時(shí)，借：銷售費(fèi)用或管理費(fèi)用       43858.05 
                                            貸：應(yīng)付職工薪酬              36223.02 
                                                  其他應(yīng)付款-代扣個(gè)人社保     3528.52 
                                                  其他應(yīng)付款-代扣個(gè)人公積金  4028 
                                                  應(yīng)交稅費(fèi)-應(yīng)交個(gè)人所得稅      84.03 
計(jì)提單位負(fù)擔(dān)的社保和公積金時(shí)，借：銷售費(fèi)用或管理費(fèi)用 
                                                       貸：應(yīng)付職工薪酬-社保及公積金 
（2）發(fā)放工資時(shí)，借：應(yīng)付職工薪酬     36223.02 
                                 貸：銀行存款         36223.02 
（3）支付社保時(shí)，借：其他應(yīng)付款-代扣個(gè)人社保     3528.52 
                                     其他應(yīng)付款-代扣個(gè)人公積金  4028      
                                     應(yīng)付職工薪酬-單位社保及公積金 
                                  貸：銀行存款 
（4）繳納個(gè)稅時(shí)，借：應(yīng)交稅費(fèi)-應(yīng)交個(gè)人所得稅      84.03 
                                  貸：銀行存款                            84.03

王僑 解答

2017-04-28 11:49

那你就先只做發(fā)放工資的那筆分錄，借：應(yīng)付職工薪酬 36223.02 
                                                           貸：銀行存款 36223.02 
等個(gè)稅和社保繳納了再做其他幾筆分錄。