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應(yīng)付職工薪酬結(jié)轉(zhuǎn)到什么科目
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應(yīng)付職工薪酬結(jié)轉(zhuǎn)的科目為“工資和福利費(fèi)”科目。在會(huì)計(jì)憑證中,應(yīng)付職工薪酬的借方會(huì)計(jì)科目為“工資和福利費(fèi)”,貸方會(huì)計(jì)科目為“應(yīng)付職工薪酬”。當(dāng)月發(fā)放工資時(shí),應(yīng)付職工薪酬的借方會(huì)計(jì)科目為“應(yīng)付職工薪酬”,貸方會(huì)計(jì)科目為“銀行存款”(或“現(xiàn)金”)科目。這樣,工資和福利費(fèi)的余額就會(huì)累計(jì)到下一個(gè)月,而應(yīng)付職工薪酬的余額則會(huì)清零。
2023-07-27 10:14:28
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