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公积金怎样做账务处理
释义
一共分为三步处理:,1.企业按规定应缴纳的住房公积金,借记“管理费用”科目,贷记“其他应付款”科目;,2.应由个人缴纳的住房公积金,借记“应付职工薪酬”科目,贷记“其他应付款”科目;,3.实际上交时,借记“其他应付款”科目,贷记“银行存款”科目。,法律依据:《住房公积金管理条例》第四条 住房公积金的管理实行住房公积金管理委员会决策、住房公积金管理中心运作、银行专户存储、财政监督的原则。
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contract for survey and design of construction projects
contract for technical consultancy on construction projects
contract for technical services
contract for technology transfer
contract for temporary transfer of personnel
contract for the assumption of debts
contract for the carriage of passengers
contract for the design of construction projects
contract for the engagement of Chinese employees
contract for the exploitation of mineral resources
contract for the holding of matrimonial property
contract for the international sale of goods
contract for the lease of garage
contract for the loan of objects
contract for the purchase of geological machinery and instruments
contract for the rent of commercial housing
contract for the sale of common goods
contract for the sale of garage
contract for the sale of rare metals
contract for the sales of commercial estate
contract for the sales of industrial products concerning foreign interests
contract for the supply of mechanical and electrical products
contract for the supply of necessities
contract for the supply of nonferrous metals
contract for the third party's benefit
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更新时间:2026/7/11 9:55:36