问题已解决
老師,勞務派遣公司對于單位免征的養(yǎng)老保險,失業(yè)保險,工傷保險已經(jīng)計提了怎么做賬務處理?
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你好
減免的轉到營業(yè)外收入?
2020 12/17 07:59
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2020 12/17 08:01
開始收到的時候借:銀行存款
貸:主營業(yè)務收入
計提:借:主營業(yè)務成本
貸:應付職工薪酬
減免:借應付職工薪酬
貸:營業(yè)外收入?
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2020 12/17 08:03
你好
不是自己單位交的嗎 是代收的? ?
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2020 12/17 08:04
勞務公司是代收代繳
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2020 12/17 08:06
你好
我的意思 這個不是你們單位的社保減免嗎? 你單位的社保應記在成本費用科目
貸應付職工薪酬 這樣計提 的才對??
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2020 12/17 08:18
計提是借:主營業(yè)務成本
貸:應付職工薪酬薪酬
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2020 12/17 08:19
你好
對的?
不交時?
借應付職工薪酬
貸營業(yè)外收入?
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2020 12/17 08:24
那我開始收到已經(jīng)做主營業(yè)務收入然后又做營業(yè)外收入,收入是不是重復記了?
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2020 12/17 08:25
你好
這是你們企業(yè)自己員工的社保 是你的支出 不是收入? 你收服務費這些是收入??
記錯了可以更正
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2020 12/17 08:29
因為我開始收到其他單位給我們公司的免征部分的時候
借:主營業(yè)務收入
貸:銀行存款了
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2020 12/17 08:31
你好
這樣你貸方是銀行存款 是錢少了 這不對的?
再有這是你們單位減免的社保 不是單位的收入??
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2020 12/17 08:33
如果免征部分我計提了借:主營業(yè)務成本
貸:應付職工薪酬
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2020 12/17 08:34
錯了,是借:銀行存款
貸:主營業(yè)務收入
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2020 12/17 08:34
不是單位的收入是什么?
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2020 12/17 08:36
減免的部分怎么做收入?因為我們是代發(fā)事業(yè)單位的社保,他們是要交的,但是到我們這里就不用交了
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2020 12/17 08:37
你好
事業(yè)單位的沒有做過? ?
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2020 12/17 09:56
不是事業(yè)單位,是事業(yè)單位的臨聘人員的工資由我們代發(fā)
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2020 12/17 10:01
收到錢時
借銀行存款
貸,其他應付款社保金
主營業(yè)務收入就是你收取的服務費,
應交稅費應交增值稅
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2020 12/17 10:02
不用上交時
借其他應付款
貸銀行存款
把這個錢退給對方
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