社保公積金的賬務(wù)處理

1、原則：社保繳當(dāng)月的，公積金繳上月的社保公積金每月計(jì)提前提6月份工資表必須包含的項(xiàng)目:應(yīng)付工資社保公積金個(gè)稅實(shí)發(fā)工資單位個(gè)人單位個(gè)人單位個(gè)人27.221110.020.1825.六月份賬務(wù)處理一、6月份社保公積金計(jì)提賬務(wù)處理：（1）計(jì)提6月份社保借：管理費(fèi)用一一社保2其他應(yīng)收款一一社保1貸：其他應(yīng)付款一一社保3（2）計(jì)提6月份公積金借：管理費(fèi)用一一公積金1其他應(yīng)收款公積金1貸：其他應(yīng)付款公積金2二、計(jì)提6月份工資（3）計(jì)提6月份工資借：管理費(fèi)用一一工資27.2貸：應(yīng)付工資27.2三、交6月份社保借：其他應(yīng)收款一一社保3貸：銀行存款3四、交5月份公積金借：其他應(yīng)收款一一公積金2貸：銀行存款2五、6

2、月15日，發(fā)5月份工資時(shí)借：管理費(fèi)用一一工資27.2貸：現(xiàn)金2銀行存款23其他應(yīng)收款一一社保1其他應(yīng)收款公積金1其他應(yīng)收款一一個(gè)稅0.27月份賬務(wù)處理一、紅字沖銷6月份預(yù)提工資 借：管理費(fèi)用一一工資貸：應(yīng)付工資二、交6月份公積金借：其他應(yīng)收款一公積金貸：銀行存款-27.2-27.222三、7月15日發(fā)6月份工資時(shí)， 借：管理費(fèi)用一一工資管理費(fèi)用一一個(gè)稅 貸：銀行存款現(xiàn)金其他應(yīng)收款一一社保 其他應(yīng)收款一一公積金 其他應(yīng)收款一一個(gè)稅 其他應(yīng)收款四、交個(gè)稅借：其他應(yīng)收款一一個(gè)稅 貸：銀行存款27.20.02232110.180.180.18When you are old and grey and

3、full of sleep,And no ddi ng by the fire, take down this book,And slowly read, and dream of the soft lookYour eyes had once, and of their shadows deep;How many loved your mome nts of glad grace,And loved your beauty with love false or true,But one man loved the pilgrim soul in you,And loved the sorro

4、ws of your cha nging face;And bending dow n beside the glow ing bars,Murmur, a little sadly, how love fledAnd paced upon the mountains overheadAnd hid his face amid a crowd of stars.The furthest dista nee in the worldIs not betwee n life and deathBut whe n I sta nd in front of youYet you don't k

5、now thatI love you.The furthest dista nee in the worldIs not whe n I sta nd in front of youYet you can't see my loveBut whe n un doubtedly knowing the love from bothYet cannot be together.The furthest dista nee in the worldIs not being apart while being in loveBut whe n I pla inly cannot resist the year ningYet prete nding you have n ever bee n in my heart.The furthest dista nee in the worldIs not struggli ng aga inst the tidesBut usin