社保缴费会计分录

社保缴费会计分录 假设:工资总额50万元，个人承担保险2万元、住房公积金1万元，个税2万元，实发工资45万元。公司承担保险5万元、住房公积金1万元。 做计提工资、发放工资、交保险和个税时的会计分录。 计提工资: 借:相关科目(生产成本、制造费用、管理费用、销售费用)500000 相关科目(生产成本、制造费用、管理费用、销售费用) 50000 相关科目(生产成本、制造费用、管理费用、销售费用) 10000 贷:应付职工薪酬,工资 500000 应付职工薪酬,社会保险费 50000 应付职工薪酬,住房公积金 10000 发放工资: 借:应付职工薪酬,工资 500000 贷:库存现金 450000(或银行存款) 其他应付款,社会保险费 20000 其他应付款,住房公积金 10000 应交税费,应交个人所得税 20000 交纳各项税费: 借:应付职工薪酬,社会保险费 50000 应付职工薪酬,住房公积金 10000 其他应付款,社会保险费 20000 其他应付款,住房公积金 10000 应交税费,应交个人所得税 20000 贷:银行存款 110000 equipment shall conform to the design type, specification of the transfer request. Cable transfer arrangement and symbol name should be consistent with the design of the equipment. Unified label names, mark the correct position, clear. About the electrical properties of twisted-pair cable, mechanical characteristics, transmission performance of optical fiber cable and connector specifications and requirements, should comply with the design requirements. Power outlets are provided "fire left 0 right" acceptance. Cabinets, rack mounting requires the following: after the installation of cabinets, racks, vertical deviation should be less than 3MM. Cabinets, rack installation location should comply with the design requirements. Cabinets, racks of parts shall not fall off or break, and finish if off should be touch up, signs should be complete and clear. Install the wiring parts requirements are as follows; The wiring parts should be complete, installation, sign is complete; Mounting screws must be tightened, panels should be kept to a flat surface. Modular universal socket installation requirements are as follows: socket panel with vertical and horizontal forms, junction box lid switch and is waterproof, dust-proof, resistant to compression. Junction box should be flush with the ground. Modular universal socket, multi-user information outlets or wiring modules, the installation location should comply with the design requirements. Modular universal outlet box and subject to the conditions fixed according to the construction site, expansion screws preset should be used, and so on. Socket panel logo, 年底股东分红会计处理 1、提取时 借:利润分配-提取法定盈余公积 贷:盈余公积-法定盈余公积 借:利润分配-提取任意盈余公积 贷:盈余公积-任意盈余公积 结转: 借:利润分配-未分配利润 贷:利润分配-提取法定盈余公积 利润分配-提取任意盈余公积 2、计提分红时 借:利润分配-应付利润 贷:应付利润 结转: 借:利润分配-未分配利润 贷:利润分配-应付利润 如果是当时派现: 借:利润分配--未分配利润 贷:银行存款 应交个人所得税 应交税金— 如果当时不派现: 借:利润分配---未分配利润 贷:应付利润---股东1 应付利润---股东2 今后派现时: 借: 应付利润---股东1 应付利润---股东2 贷:银行存款 应交税金—代扣个人所得税 月底交个税时: 借:应交税金—代扣个人所得税 贷:银行存款 董事个人所得税按劳务交20,税率 职工股利按股息、红利交个人所得税 根据公司法:有限责任公司按股东实缴的出资比例分配，但公司章程另有约定的除外。所以可以将股利分给不持股的员工。 但公司章程必须有约定。 企业分红的账务处理 1、股东分红一定要缴纳个人所得税吗,如何进行账务处理, 答:?所有股东是企业，股东分红给企业时，不要交个人所得税，但涉及到企业所得税，企 业与企业之间，税率不同，要补交企业所得税率差额。 equipment shall conform to the design type, specification of the transfer request. Cable transfer arrangement and symbol name should be consistent with the design of the equipment. Unified label names, mark the correct position, clear. About the electrical properties of twisted-pair cable, mechanical characteristics, transmission performance of optical fiber cable and connector specifications and requirements, should comply with the design requirements. Power outlets are provided "fire left 0 right" acceptance. Cabinets, rack mounting requires the following: after the installation of cabinets, racks, vertical deviation should be less than 3MM. Cabinets, rack installation location should comply with the design requirements. Cabinets, racks of parts shall not fall off or break, and finish if off should be touch up, signs should be complete and clear. Install the wiring parts requirements are as follows; The wiring parts should be complete, installation, sign is complete; Mounting screws must be tightened, panels should be kept to a flat surface. Modular universal socket installation requirements are as follows: socket panel with vertical and horizontal forms, junction box lid switch and is waterproof, dust-proof, resistant to compression. Junction box should be flush with the ground. Modular universal socket, multi-user information outlets or wiring modules, the installation location should comply with the design requirements. Modular universal outlet box and subject to the conditions fixed according to the construction site, expansion screws preset should be used, and so on. Socket panel logo, ?独资企业，股东分红不要交个人所得税。 ?有限责任公司查账征收企业，分给个人股东分红，要交20%个人所得税。 会计分录:(注:年终利润分配，股东分红的金额多少,是依据董事会的决定，来进行分配的。)第一步:(从利润分配先转到应付股利) 会计分录: ?借:利润分配—股东分红 贷:应付股利 ?(支付给个人时)应代扣代交个人所得税 借:应付股利(如股东其名字多，可造一张表统一发放) 贷:应交税金—代扣个人所得税20% 贷:现金 ?到月底交税时(用税票作为凭证) 借:应交税金—个人所得税 贷:银行存款 你好，老师: 我公司今年是有利润30万的，但是结转到未分配利润后还是亏损-30(-60+30),那我公司是不是就属于“当年度盈利，累计发生亏损”这种情况，可以分配今年的30万利润呢, 学员hzc52315，您好～您的问题答复如下: 公司的法定公积金不足以弥补以前年度亏损的，在依照前款规定提取法定公积金之前，应当先用当年利润弥补亏损。公司弥补亏损和提取公积金后所余税后利润，才可以分配，所以，企业当年有盈利，但不足以弥补亏损的，也是没有利润可分的。 第一百六十七条 公司分配当年税后利润时，应当提取利润的百分之十列入公司法定公积金。公司法定公积金累计额为公司注册资本的百分之五十以上的，可以不再提取。 公司的法定公积金不足以弥补以前年度亏损的，在依照前款规定提取法定公积金之前，应当先用当年利润弥补亏损。 公司从税后利润中提取法定公积金后，经股东会或者股东大会决议，还可以从税后利润中提取任意公积金。 公司弥补亏损和提取公积金后所余税后利润，有限责任公司依照本法第三十五条的规定分配;股份有限公司按照股东持有的股份比例分配，但股份有限公司章程规定不按持股比例分配的除外。 equipment shall conform to the design type, specification of the transfer request. Cable transfer arrangement and symbol name should be consistent with the design of the equipment. Unified label names, mark the correct position, clear. About the electrical properties of twisted-pair cable, mechanical characteristics, transmission performance of optical fiber cable and connector specifications and requirements, should comply with the design requirements. Power outlets are provided "fire left 0 right" acceptance. Cabinets, rack mounting requires the following: after the installation of cabinets, racks, vertical deviation should be less than 3MM. Cabinets, rack installation location should comply with the design requirements. Cabinets, racks of parts shall not fall off or break, and finish if off should be touch up, signs should be complete and clear. Install the wiring parts requirements are as follows; The wiring parts should be complete, installation, sign is complete; Mounting screws must be tightened, panels should be kept to a flat surface. Modular universal socket installation requirements are as follows: socket panel with vertical and horizontal forms, junction box lid switch and is waterproof, dust-proof, resistant to compression. Junction box should be flush with the ground. Modular universal socket, multi-user information outlets or wiring modules, the installation location should comply with the design requirements. Modular universal outlet box and subject to the conditions fixed according to the construction site, expansion screws preset should be used, and so on. Socket panel logo, 股东会、股东大会或者董事会违反前款规定，在公司弥补亏损和提取法定公积金之前向股东分配利润的，股东必须将违反规定分配的利润退还公司。 公司持有的本公司股份不得分配利润。 第一百六十八条 股份有限公司以超过股票票面金额的发行价格发行股份所得的溢价款以及国务院财政部门规定列入资本公积金的其他收入，应当列为公司资本公积金。 第一百六十九条 公司的公积金用于弥补公司的亏损、扩大公司生产经营或者转为增加公司资本。但是，资本公积金不得用于弥补公司的亏损。 法定公积金转为资本时，所留存的该项公积金不得少于转增前公司注册资本的百分之二十五。 再汇总一下问题:上年亏顺20万，本年净利润30万，累计法定盈余公积25万。请问本年计提盈余公积的基数是多少, 应当是累计亏损20万、即期初未分配利润-20万 1、盈余公积的用途1弥补亏损2转增资本、除非亏损巨大、经领导层批准以盈余公积补亏 2、正常情况下、以以后年度的利润弥补前期亏损 3、则本例中、按照补亏后的10万元提取 年底其中一个股东要撤资，该如何做会计处理，会计分录又是怎样做, 5.借:实收资本 贷:银行存款 公司要更换法人，更换公司负责人，正准备交接，为企业会计要做哪些财务上的工作啊, 内帐的我不太清楚，但是外账的要做以下处理。等变更好后凭工商局的变更通知书及转让做实收资本equipment shall conform to the design type, specification of the transfer request. Cable transfer arrangement and symbol name should be consistent with the design of the equipment. Unified label names, mark the correct position, clear. About the electrical properties of twisted-pair cable, mechanical characteristics, transmission performance of optical fiber cable and connector specifications and requirements, should comply with the design requirements. Power outlets are provided "fire left 0 right" acceptance. Cabinets, rack mounting requires the following: after the installation of cabinets, racks, vertical deviation should be less than 3MM. Cabinets, rack installation location should comply with the design requirements. Cabinets, racks of parts shall not fall off or break, and finish if off should be touch up, signs should be complete and clear. Install the wiring parts requirements are as follows; The wiring parts should be complete, installation, sign is complete; Mounting screws must be tightened, panels should be kept to a flat surface. Modular universal socket installation requirements are as follows: socket panel with vertical and horizontal forms, junction box lid switch and is waterproof, dust-proof, resistant to compression. Junction box should be flush with the ground. Modular universal socket, multi-user information outlets or wiring modules, the installation location should comply with the design requirements. Modular universal outlet box and subject to the conditions fixed according to the construction site, expansion screws preset should be used, and so on. Socket panel logo, 的调整，比如法人是张三，变更为李四，有股权转让的 借:实收资本-张三 贷:实收资本-李四 如:张三在账务还有债务的，要相应转移到李四身上，在账上要做调整 借:其他应收款-李四 贷:其他应收款-张三 另股东有变更的话，也是类似处理 equipment shall conform to the design type, specification of the transfer request. Cable transfer arrangement and symbol name should be consistent with the design of the equipment. Unified label names, mark the correct position, clear. About the electrical properties of twisted-pair cable, mechanical characteristics, transmission performance of optical fiber cable and connector specifications and requirements, should comply with the design requirements. Power outlets are provided "fire left 0 right" acceptance. Cabinets, rack mounting requires the following: after the installation of cabinets, racks, vertical deviation should be less than 3MM. Cabinets, rack installation location should comply with the design requirements. Cabinets, racks of parts shall not fall off or break, and finish if off should be touch up, signs should be complete and clear. Install the wiring parts requirements are as follows; The wiring parts should be complete, installation, sign is complete; Mounting screws must be tightened, panels should be kept to a flat surface. Modular universal socket installation requirements are as follows: socket panel with vertical and horizontal forms, junction box lid switch and is waterproof, dust-proof, resistant to compression. Junction box should be flush with the ground. Modular universal socket, multi-user information outlets or wiring modules, the installation location should comply with the design requirements. Modular universal outlet box and subject to the conditions fixed according to the construction site, expansion screws preset should be used, and so on. Socket panel logo,