当前位置:财税问题 >
實(shí)務(wù)
问题已解决
你好,甲方代付工人工資,我們這邊開了票做了收入,那么甲方發(fā)了工資到工人卡,我這邊如何做賬?



你好,你們是提供人工服務(wù),取得了服務(wù)收入而開具發(fā)票嗎??
2023 03/23 11:43

84785046 

2023 03/23 11:55
是啊,我們承包的甲方的工程,自己的人,還有提供材料

鄒老師 

2023 03/23 11:56
你好,那開具發(fā)票的收入分錄是
借:應(yīng)收賬款等科目?,貸:主營業(yè)務(wù)收入 ,??應(yīng)交稅費(fèi)—應(yīng)交增值稅(銷項(xiàng)稅額)

84785046 

2023 03/23 12:00
已經(jīng)做了收入了,現(xiàn)在甲方已經(jīng)發(fā)了工資了,接下來怎么做分錄

鄒老師 

2023 03/23 12:01
你好
甲方代付工人工資,借:應(yīng)付職工薪酬,貸:應(yīng)收賬款

84785046 

2023 03/23 12:04
應(yīng)付職工薪酬的貸方還需不需要做呢?

鄒老師 

2023 03/23 12:07
你好,做計(jì)提工資分錄就是了
借:工程施工,貸:應(yīng)付職工薪酬
