林柔均

应付职工薪酬的问题,余额贷方与借方,余额在贷方是什么情况,余额在借方是什么情况。各有什么利弊? 应付职工薪酬记借方还是贷方

字号+作者:ag体育娱乐官网网址 | 弹条 鱼尾板 铁路配件 弹条铁路配件来源:福建省2021-10-25 15:14:51我要评论(0)

应付职工薪酬的题目,余额贷方与借方,余额在贷方是甚么环境,余额在借方是甚么环境。各有甚么利弊?题目在于ag体育娱乐官网网址有个为职工代收代缴税费,社会保险费,住房公积金是ag体育娱乐官网网址和小我配合承当,所得税是ag体育娱乐官网网址代收而且代缴的

应付职工薪酬的题目,余额贷方与借方,余额在贷方是甚么环境,余额在借方是甚么环境。各有甚么利弊?

题目在于ag体育娱乐官网网址有个为职工代收代缴税费,社会保险费,住房公积金是ag体育娱乐官网网址和小我配合承当,所得税是ag体育娱乐官网网址代收而且代缴的,那末这部门,在工资发放之前ag体育娱乐官网网址就扣除。应付职工薪酬这个账户在管帐核算中是算的实发的,不是应发的,如许就不成能是借年夜于贷了。应付职工薪酬账户的余额在贷方暗示ag体育娱乐官网网址还未发放只是计提。

管帐,应付职工薪酬在贷方甚么意思?

应付职工薪酬在贷方暗示应当付给职工的各类薪酬。

  应付职工薪酬账户,账户性质为欠债类账户,用来核算企业按照有关划定付出给职工的薪酬。企业按划定从净利润中提取的职工嘉奖及福利基金也在本科目核算。

   应付职工薪酬账户布局:贷方记增添,挂号本期应付出职工的各类薪酬;借方记削减,挂号现实发放的各类薪酬。期末余额一般在贷方,暗示还没有付出给职工的各类薪酬。

应付职工薪酬在贷方怎样调帐?

应付职工薪酬期末余额通常为在贷方,到年底时若是计提数年夜于现实付出数,可以在年底反冲多计提部门,具体以下:

例如说到了年底,账上计提的应付职工薪酬贷方产生额100W,我们全年现实付出的工资是90W,那末需要将多计提的10W反冲,反冲时:

借:应付职工薪酬

贷:相干本钱用度

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