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发放工资的会计分录怎么做
更新时间: 2020-11-07 00:00:00  

工资计提时,应发工资和单位缴纳部分五险一金进费用:

借:成本或相关费用-工资

贷:应付职工薪酬-工资

-单位部分五险一金

工资发放时,从应发工资里面扣除个人缴纳的部分三险一金及个税:

借:应付职工薪酬-工资

贷:应付职工薪酬-个人部分三险一金

应交税费-个人所得税

银行存款

缴纳社保时:

借:应付职工薪酬-单位部分五险一金

应付职工薪酬-个人部分三险一金

贷:银行存款

报税缴钱时:

借:应交税费-个人所得税

贷:银行存款

关键词: 发放 工资 计分 怎么

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