想問大家如果a 既人工係:
basis salary : 27000
bonus: 3000
allowance: 1500
MPF: 1000
Total : 30500
咁入voucher應該點入? dr/cr?
MPF果度將來交錢又要點入, 仲要入埋僱主果part?
謝謝!!
識會計的朋友可否教我入payroll voucher?
2007-09-20 6:31 pm
回答 (2)
2007-09-23 12:29 am
✔ 最佳答案
你的意思是否 MPF1000是僱主先代僱員暫收,到交MPF公司時再一次過支付僱員及僱主供款?如是這樣的話,voucher如下:DR salary 27000
DR bonus 3000
DR allowance 1500
CR Temporary received ---employee MPF 1000
CR Bank 30500
到付MPF公司僱員及僱主供款時:
DR Temporary received ---employee MPF 1000
DR Expenses---employer MPF 1000 (salary 20000以上,最多供1000)
CR Bank 2000
2007-09-22 2:09 am
Dr. Salary + Bonus + Allowances 30500
Dr. MPF-employee 1000
Dr. MPF-employer 1000
Cr. Bank 32500
2007-09-21 18:11:39 補充：
Dr. Salary Bonus Allowances (for general, you can debit together. If you have other purpose, u may debit it individually)
Dr. MPF-employee 1000
Dr. MPF-employer 1000
Cr. Bank 32500
2007-09-21 18:11:39 補充：
Dr. Salary Bonus Allowances (for general, you can debit together. If you have other purpose, u may debit it individually)
參考: me
收錄日期: 2021-04-18 23:21:31
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