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问题
缴纳的罚款怎么入账?
释义
法律分析:
1.企业支付外部罚款的会计分录 借:营业外支出 贷:库存现金(或银行存款)。2.企业内部罚款的账务处理 企业内部罚款,包括两种方式:直接收取员工现金、从工资当中扣款。
法律依据:
《中华人民共和国行政强制法》 第四十五条 行政机关依法作出金钱给付义务的行政决定,当事人逾期不履行的,行政机关可以依法加处罚款或者滞纳金。加处罚款或者滞纳金的标准应当告知当事人。加处罚款或者滞纳金的数额不得超出金钱给付义务的数额。
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people's congress at the next higher level
people's congress at the provincial level
people's congress of the higher level
people's council
people's court
Peoples Court
people's court at the basic level
people's court at the corresponding level
people's court at the county level
people's court at the domicile of the defendant
people's court at the locality of a crime
people's court at the next higher level
people's court at the original domicile of the defendant
people's court at the place of a constituency
people's court at the place of the authorizing party
people's court at the place of the licensee
people's court at the place of the procurated party
people's court at the place where the licensor is situated
people's court at the place where the plaintiff's domicile is situated
people's court at the place where the plaintiff's residence is situated
people's court at the place where the principal crime was perpetrated
people's court at the place where transport was commenced
people's court at the provincial level
people's court below
people's court of first instance
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更新时间:2025/12/25 16:17:39