当前位置:财税问题 >
實(shí)務(wù)
问题已解决
老師,公司新成立4月25號(hào),然后5.5月初來的,公司給我補(bǔ)買4月份社保,我在申報(bào)4月份的時(shí)候我沒有工資,但是買了社保,所以就申報(bào)的收入387.5,減去社??鄢?87.5,相當(dāng)于實(shí)際發(fā)放工資為0,那這個(gè)分錄應(yīng)該怎么做呢



計(jì)提工資收入,387.5,然后發(fā)放的時(shí)候,全部扣為個(gè)人社保就可以的
2022 06/18 15:26

84784956 

2022 06/18 15:26
老師,我就是不會(huì)分錄,麻煩你寫下分錄,謝謝,

辜老師 

2022 06/18 15:28
計(jì)提工資,借:管理費(fèi)用—工資? 387.5,貸:應(yīng)付職工薪酬-工資 387.5
發(fā)放工資,借:應(yīng)付職工薪酬-工資 387.5,貸:其他應(yīng)收款—個(gè)人社保 387.5

84784956 

2022 06/18 15:30
那實(shí)際發(fā)放工資是0,那這樣其他應(yīng)收款沒平,

辜老師 

2022 06/18 15:31
上交社保的時(shí)候,就平了啊

84784956 

2022 06/18 15:31
那公司扣款,交社保的時(shí)候分錄又怎么做啊

辜老師 

2022 06/18 15:32
計(jì)提單位社保部分,借:管理費(fèi)用—社保費(fèi),貸:應(yīng)付職工薪酬—社保費(fèi)
上交社保,借:應(yīng)付職工薪酬—社保費(fèi),其他應(yīng)收款—個(gè)人社保,貸:銀行存款

84784956 

2022 06/18 15:46
謝謝老師 謝謝老師耐心

辜老師 

2022 06/18 15:52
好的,客氣,幫到你就好
