问题已解决
我司與另一家企業(yè)有業(yè)務往來并簽訂代收代付協(xié)議(由我司代收乙企業(yè)的收款),我司派一名財務人員到乙企業(yè)工作,那么這名財務人員2000元工資由乙企業(yè)支付(雙方約定從我司收取乙司的代收款中抵扣),那么憑證分錄怎么做?我司需要哪些憑證入賬做附件?
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你好,實質(zhì)上,也就是說你這個員工還是你們的員工,工資就要計入你們的工資成本,只不過由對方代發(fā)。
2022 04/14 17:00
圖圖*老師 
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2022 04/14 17:03
你們計提工資時要包含該員工工資2000
然后支付代收款時,
借:其他應付款-對方公司
借:應付職工薪酬2000
貸:銀行存款 (扣除2000后差額)
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2022 04/14 17:07
不是由對方代發(fā),財務工資全額由我司發(fā)放
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2022 04/14 17:09
例:財務工資4000元,其中2000元從乙企業(yè)的代收款中扣除并由我司統(tǒng)一支付給員工。
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2022 04/14 17:10
本月共代收乙企業(yè)6000元,扣除2000元員工工資。
圖圖*老師 
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2022 04/14 17:15
這樣話的你計提費用少計提2000
發(fā)放工資時,應付職工薪酬不是少2000嘛,換成應付對方代收款的科目,銀行存款照記
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2022 04/14 17:19
明白了。那以雙方每月的對賬明細表入賬這些扣除的工資費用,做上面這筆分錄可以嗎?是否合規(guī)?
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2022 04/14 17:34
可以的,對賬明細表中根據(jù)協(xié)議,加上一欄應收
人員工資2000
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