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老師,我們的社保和工資是地方代繳,員工離職了,退回來(lái)一部分社保差額,沖減了本月的社保,但是賬上一直有這個(gè)差額是怎么回事?要怎么調(diào)賬?
![](https://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
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您好
請(qǐng)問(wèn)您沖減的時(shí)候分錄怎么寫(xiě)的
2023 01/03 17:41
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84785022 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 01/03 17:43
沒(méi)有沖減,直接交社保的時(shí)候減掉了,然后我做繳納的分錄是按照減掉的金額,但是工資表上還是原來(lái)的金額
![](https://pic1.acc5.cn/010/09/06/50_avatar_middle.jpg?t=1714031320)
bamboo老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 01/03 17:45
那上期員工離職做的社保金額 要紅沖
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84785022 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 01/03 17:47
這部分怎么沖呢?是個(gè)人的社保
![](https://pic1.acc5.cn/010/09/06/50_avatar_middle.jpg?t=1714031320)
bamboo老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 01/03 17:48
上個(gè)月分錄怎么寫(xiě)的?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84785022 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 01/03 17:54
上個(gè)月是這樣做的,跟開(kāi)回來(lái)的發(fā)票金額一致
FAILED
FAILED
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84785022 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 01/03 17:55
然后這個(gè)月是這樣做的,科目余額表是3339.68,做完之后有差額
FAILED
![](https://pic1.acc5.cn/010/09/06/50_avatar_middle.jpg?t=1714031320)
bamboo老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 01/03 17:58
科目余額表是3339.68 是做完后的差額 對(duì)么?
是員工個(gè)人部分 要不要退給員工?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84785022 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 01/03 17:59
差額是40.16,應(yīng)該是3379.84,這個(gè)不退回員工了
![](https://pic1.acc5.cn/010/09/06/50_avatar_middle.jpg?t=1714031320)
bamboo老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 01/03 18:29
當(dāng)時(shí)扣了員工工資的 對(duì)吧
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84785022 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 01/03 18:30
沒(méi)有,這個(gè)員工離職很久了
![](https://pic1.acc5.cn/010/09/06/50_avatar_middle.jpg?t=1714031320)
bamboo老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 01/03 18:34
借 營(yíng)業(yè)外支出40.16
貸 其他應(yīng)收款-代扣社保費(fèi)40.16
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