你好，這些都是需要計提的

這個折舊需要折舊表，計提工資社保 公積金可以不要附件

<p><span style="font-family: 'Times New Roman';font-size: 16px">舉例個人部分社保金額為<span style="font-family:Times New Roman">279</span><span style="font-family:宋體">，公司部分為</span><span style="font-family:Times New Roman">716</span><span style="font-family:宋體">，月工資</span><span style="font-family:Times New Roman">3500</span></span></p><p><span style=";font-family:Arial;color:rgb(255,0,0);font-size:16px">月頭繳納時</span><span style="font-family: Arial;font-size: 16px">會計分錄為：</span><span style="font-family: Arial;font-size: 16px"><br/></span><span style="font-family: Arial;font-size: 16px">借：應(yīng)付職工薪酬<span style="font-family:Arial">--</span><span style="font-family:宋體">社會保險費（單位部分）</span></span><span style="font-family: 宋體;font-size: 16px">716</span><span style="font-family: Arial;font-size: 16px"><br/></span><span style="font-family: 宋體;font-size: 16px">    </span><span style=";font-family:Arial;color:rgb(255,0,0);font-size:16px">其他應(yīng)收款</span><span style="font-family: Arial;font-size: 16px">--<span style="font-family:宋體">社會保險費（個人部分）</span></span><span style="font-family: 宋體;font-size: 16px">279</span></p><p style="text-indent:16px"><span style="font-family: Arial;font-size: 16px">貸：銀行存款 </span><span style="font-family: 宋體;font-size: 16px">995</span><span style="font-family: Arial;font-size: 16px"><br/></span><span style=";font-family:Arial;color:rgb(255,0,0);font-size:16px">月底計提</span><span style="font-family: Arial;font-size: 16px">會計分錄為：</span><span style="font-family: Arial;font-size: 16px"><br/></span><span style="font-family: Arial;font-size: 16px">借：管理費用<span style="font-family:Arial">/</span><span style="font-family:宋體">銷售費用</span><span style="font-family:Arial">/</span><span style="font-family:宋體">制造費用</span><span style="font-family:Arial">---</span><span style="font-family:宋體">社會保險費（單位部分）</span></span><span style="font-family: 宋體;font-size: 16px">716</span><span style="font-family: Arial;font-size: 16px"><br/></span><span style="font-family: 宋體;font-size: 16px">   </span><span style="font-family: Arial;font-size: 16px">貸：應(yīng)付職工薪酬<span style="font-family:Arial">--</span><span style="font-family:宋體">社會保險費（單位部分）</span></span><span style="font-family: 宋體;font-size: 16px">716</span></p><p><span style="font-family: 宋體;font-size: 16px">借；</span><span style="font-family: Arial;font-size: 16px">管理費用<span style="font-family:Arial">/</span><span style="font-family:宋體">銷售費用</span><span style="font-family:Arial">/</span><span style="font-family:宋體">制造費用</span><span style="font-family:Arial">---</span></span><span style="font-family: 宋體;font-size: 16px">工資<span style="font-family:Arial">3500</span></span></p><p style="text-indent:24px"><span style="font-family: 宋體;font-size: 16px">貸；應(yīng)付職工薪酬<span style="font-family:Arial">-</span><span style="font-family:宋體">工資</span><span style="font-family:Arial">3500</span></span><span style="font-family: Arial;font-size: 16px"><br/></span><span style="font-family: Arial;font-size: 16px">個人部分從工資中</span><span style=";font-family:Arial;color:rgb(255,0,0);font-size:16px">扣回時</span><span style="font-family: Arial;font-size: 16px">，會計分錄為：</span><span style="font-family: Arial;font-size: 16px"><br/></span><span style="font-family: Arial;font-size: 16px">借：應(yīng)付職工薪酬<span style="font-family:Arial">--</span><span style="font-family:宋體">工資（應(yīng)發(fā)數(shù)）</span></span><span style="font-family: 宋體;font-size: 16px">3500</span><span style="font-family: Arial;font-size: 16px"><br/></span><span style="font-family: 宋體;font-size: 16px">  </span><span style="font-family: Arial;font-size: 16px">貸：其他應(yīng)收款<span style="font-family:Arial">--</span><span style="font-family:宋體">社會保險費（個人部分）</span></span><span style="font-family: 宋體;font-size: 16px">279</span><span style="font-family: Arial;font-size: 16px"><br/></span><span style="font-family: 宋體;font-size: 16px">  </span><span style="font-family: Arial;font-size: 16px">應(yīng)交稅費<span style="font-family:Arial">--</span><span style="font-family:宋體">應(yīng)交個人所得稅</span></span><span style="font-family: 宋體;font-size: 16px"> 0</span><span style="font-family: Arial;font-size: 16px"><br/></span><span style="font-family: 宋體;font-size: 16px">  </span><span style="font-family: Arial;font-size: 16px">庫存現(xiàn)金<span style="font-family:Arial">/</span><span style="font-family:宋體">銀行存款 （實發(fā)數(shù)）</span></span><span style="font-family: 宋體;font-size: 16px">3221</span></p><p>借；管理費用等科目  貸；累計折舊</p>

是的，那些都是要做的哈

對的是的，有社保、公積金的需要做。