社保公积金的账务处理

1、原则：社保缴当月的，公积金缴上月的社保公积金每月计提前提6月份工资表必须包含的项目:应付工资社保公积金个税实发工资单位个人单位个人单位个人27.221110.020.1825.六月份账务处理一、6月份社保公积金计提账务处理：（1）计提6月份社保借：管理费用一一社保2其他应收款一一社保1贷：其他应付款一一社保3（2）计提6月份公积金借：管理费用一一公积金1其他应收款公积金1贷：其他应付款公积金2二、计提6月份工资（3）计提6月份工资借：管理费用一一工资27.2贷：应付工资27.2三、交6月份社保借：其他应收款一一社保3贷：银行存款3四、交5月份公积金借：其他应收款一一公积金2贷：银行存款2五、6

2、月15日，发5月份工资时借：管理费用一一工资27.2贷：现金2银行存款23其他应收款一一社保1其他应收款公积金1其他应收款一一个税0.27月份账务处理一、红字冲销6月份预提工资 借：管理费用一一工资贷：应付工资二、交6月份公积金借：其他应收款一公积金贷：银行存款-27.2-27.222三、7月15日发6月份工资时， 借：管理费用一一工资管理费用一一个税 贷：银行存款现金其他应收款一一社保 其他应收款一一公积金 其他应收款一一个税 其他应收款四、交个税借：其他应收款一一个税 贷：银行存款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