问题已解决
老師好!公司在5月份收到了穩(wěn)崗補(bǔ)貼5614.00;是2019年度的穩(wěn)崗返還,詳細(xì)的會(huì)計(jì)分錄該怎么做,謝謝!



借 銀行存款 貸 營(yíng)業(yè)外收入
2020 06/04 09:43

84784949 

2020 06/04 09:48
不能沖減管理費(fèi)用嗎?

紫藤老師 

2020 06/04 09:48
也能沖減管理費(fèi)用的

84784949 

2020 06/04 09:49
沖減管理費(fèi)用的分錄是怎么做呢?謝謝!

紫藤老師 

2020 06/04 09:49
借 銀行存款 貸 管理費(fèi)用

84784949 

2020 06/04 09:51
在今年5月收到的是2019年的穩(wěn)崗補(bǔ)貼,也可以沖減5月份當(dāng)月的管理費(fèi)用嗎?

紫藤老師 

2020 06/04 09:52
你可以沖減以后的費(fèi)用,但是這是收入,建議走營(yíng)業(yè)外收入

84784949 

2020 06/04 09:54
好,記營(yíng)業(yè)外收入就要繳企業(yè)所得稅了,對(duì)吧?

紫藤老師 

2020 06/04 09:55
對(duì)的,你的理解是正確的

84784949 

2020 06/04 09:56
個(gè)稅返還也是計(jì)入營(yíng)業(yè)外收入嗎?

紫藤老師 

2020 06/04 09:57
個(gè)稅返還也是計(jì)入營(yíng)業(yè)外收入
