问题已解决
你好老師,我們是工程單位,現(xiàn)在有個清包工項目,因為都是找的零散的工人,都不愿意提供勞務(wù)票,只能按發(fā)工資,具體需要什么資料做賬
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那你要代扣代繳代申報個人所得稅
2019 10/10 10:31
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2019 10/10 11:08
比如我們按開票金額計提人工費,那工程結(jié)束才結(jié)算工資,報個稅數(shù)據(jù)怎么確定
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2019 10/10 11:15
你要下你每月計提的哦
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2019 10/10 11:34
一般都是開票了計提,如果當(dāng)月沒開票也需要計提嗎
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2019 10/10 11:39
是的,只要發(fā)生就要先計提的
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2019 10/10 11:41
那每月計提,分錄比如是:工程施工-人工費,貸應(yīng)付工資,那當(dāng)月就掛在工程施工嗎
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2019 10/10 11:43
嗯,是的,就是這么做的
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2019 10/10 11:43
那掛在賬上?資產(chǎn)負債表也沒有這個科目
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2019 10/10 12:04
你軟件做帳他就自動出報表了
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2019 10/10 12:20
手工賬
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2019 10/10 13:01
計提的工資借方一般情況下直接進費用或成本了(月末都結(jié)轉(zhuǎn)了),貸方是應(yīng)付職工薪酬。就是說,不是在借方,而是在貸方的損益(未分配利潤)里。
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2019 10/10 17:52
但是開票的確認收入當(dāng)月再結(jié)轉(zhuǎn)嗎
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2019 10/10 17:59
嗯,要當(dāng)月結(jié)轉(zhuǎn)的哦
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