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五险一金的会计分录怎么做
释义
法律主观:
如果是销售中的质保金,做账如下: 借:银行存款-其他应收款--质保金 贷:主营业务收入-应交税费-应交 增值税 -长期应收款--质保金 如果是工程中的质保金,做账如下:每月末根据计提质保金 借:销售费用--产品质量保证 贷:预计负债--产品质量保证
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更新时间:2026/5/11 8:41:29