缴纳的罚款怎么入账？-法律综合法律援助-法律咨询免费平台-国际律师联盟

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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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