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例如2022年的工資到2023年1月統(tǒng)一給支付2022年的工資,在2022年每個(gè)月怎么賬務(wù)處理和計(jì)會(huì)計(jì)分錄,假如延后兩個(gè)月發(fā)工資有怎么處理
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同學(xué)你好,
2022年每個(gè)月:借:銷售/管理費(fèi)用-人工-工資 貸:應(yīng)付職工薪酬-人工工資
2023年支付的時(shí)候:借:應(yīng)付職工薪酬-人工工資,貸:其他應(yīng)收款-個(gè)人承擔(dān)的社保公積金,貸:個(gè)人所得稅 貸:銀行存款(實(shí)發(fā)工資金額)
2024 05/08 11:18
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2024 05/08 11:23
應(yīng)付職工薪酬計(jì)提與實(shí)際發(fā)放的差額年末怎么處理
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2024 05/08 11:24
資產(chǎn)負(fù)債表怎么填寫差額
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2024 05/08 11:36
應(yīng)付職工薪酬與實(shí)際發(fā)放有差額的話,需要調(diào)整計(jì)提的人工費(fèi)用。資產(chǎn)負(fù)債表應(yīng)付職工薪酬科目對(duì)應(yīng)科目余額表所有的應(yīng)付職工薪酬期末余額
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2024 05/08 11:49
應(yīng)付職工薪酬年末貸方余額,資產(chǎn)負(fù)債表怎么填寫
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新維老師 
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2024 05/08 11:51
同學(xué)你好,你有財(cái)務(wù)軟件的話,直接拉科目余額表應(yīng)付職工薪酬的余額合計(jì),就等于資產(chǎn)負(fù)債表的應(yīng)付職工薪酬科目。沒(méi)有科目余額表只有序時(shí)賬,那就用表格把應(yīng)付職工薪酬科目篩選出來(lái),貸方-借方,這個(gè)金額就是資產(chǎn)負(fù)債表的應(yīng)付職工薪酬
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2024 05/08 11:56
沒(méi)有財(cái)務(wù)軟件,怎么填寫
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2024 05/08 11:58
那你有在excel表上做分錄嗎,在表格里的科目列篩選“應(yīng)付職工薪酬”,統(tǒng)計(jì)出來(lái)借貸方金額,計(jì)算貸方減去借方,這個(gè)金額就是資產(chǎn)負(fù)債表的應(yīng)付職工薪酬
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