当前位置:财税问题 >
實(shí)務(wù)
问题已解决
采購(gòu)工作服和發(fā)放工作服怎么做分錄



1.一般制造業(yè)是在原材料科目中反映:發(fā)生時(shí)做:
借:原材料-工作服
借:應(yīng)交稅費(fèi)-應(yīng)交增值稅:進(jìn)項(xiàng)
貸:銀行存款
2.發(fā)放工作服做:
借:管理費(fèi)用-勞保用品
借:制造費(fèi)用-勞保用品
貸:原材料-工作服
2020 07/19 10:53

文老師 

2020 07/19 10:54
您好,您可以借周轉(zhuǎn)材料貸銀行存款,借成本費(fèi)用貸周轉(zhuǎn)材料

84785009 

2020 07/19 10:54
但是我看學(xué)堂為什么采購(gòu)做借周轉(zhuǎn)材料

84785009 

2020 07/19 10:57
老板買手機(jī)開了發(fā)票,我怎么入賬

文老師 

2020 07/19 11:00
這是屬于低值易耗品的

文老師 

2020 07/19 11:00
你們可以記入管理費(fèi)用

84785009 

2020 07/19 11:02
就借管理費(fèi)用貸現(xiàn)金吧

84785009 

2020 07/19 11:19
實(shí)際工作中,社保做借費(fèi)用類借其他應(yīng)收款貸銀行

84785009 

2020 07/19 11:19
不通過應(yīng)付職工薪酬核算可以嗎

文老師 

2020 07/19 14:15
最好是需要通過應(yīng)付職工薪酬過渡一下的

84785009 

2020 07/19 14:37
請(qǐng)問沒有用這個(gè)科目后果是什么?我們是本月交本月的社保,也需要這個(gè)科目嗎

文老師 

2020 07/19 14:40
最好是使用,因?yàn)閰R算清繳的時(shí)候,專門有個(gè)應(yīng)付職工薪酬的表,您到時(shí)候可以根據(jù)實(shí)際的明細(xì)賬填寫

84785009 

2020 07/19 14:44
那我之前的會(huì)計(jì)沒有從這個(gè)科目過度,我匯算填什么數(shù)字,就是除了其他應(yīng)收款社保這塊,就是應(yīng)付職工薪酬吧

文老師 

2020 07/19 15:05
是的,最好是過渡一下的

84785009 

2020 07/19 15:20
小規(guī)模,免征和減征區(qū)別是什么?為什么學(xué)堂是這個(gè)分錄

84785009 

2020 07/19 15:21
不是該做營(yíng)業(yè)外收入嗎
FAILED

文老師 

2020 07/19 15:22
免征就是不需要交稅的,減征的是符合一定的條件,可以減征稅額

84785009 

2020 07/19 15:24
那小規(guī)開專票那個(gè)2個(gè)點(diǎn)不就是減征嗎

84785009 

2020 07/19 15:24
應(yīng)該做營(yíng)業(yè)外收入吧

文老師 

2020 07/19 16:04
是的,是記入營(yíng)業(yè)外收入的
