急!!!!!!!!!!!!!!MPF 會計入賬

因一般來說, mpf 是員工抽5%工資, 僱主抽5%來供款的. 所以設員工月薪為$10,000 時, 其mpf 供款為每月$1,000, 其中$500是在員工薪金中扣除, 僱主會連同已扣員工薪金的$500加上額外付的$500給mpf公司. 所以 accrued wage 為 $10,000, accrued mpf 為 $500. 當付員工薪金時, 只付員工$9,500, 另付mpf 公司$1,000. 入賬為: Dr. Accrued wage $9,500, Cr. Bank 及 Dr. Accrued wage $500, Dr. Accured mpf $500, Cr. Bank $1,000.
而mpf中, 在員工扣除部份最多為每月$1000, 僱主方面亦如此. 即如某員工月薪為$25,000, 其mpf扣除部份將只為 $1,000, 連同公司供款$1,000, 總供款為每月$2,000. 不知是否因此好像沒有回扣呢? 另外, mpf 只針對工資, 其他款項不用在其款項內扣除.

MPF入賬方法如下:
當預提時
Dr. Directors remuneration/Salaries $25,000
Cr. Accrued wage $25,000
Dr. MPF contribution - Employer $1,000
Cr. Accrued MPF - employer $1,000
當付工資時
Dr. Accrued wage $24,000
Cr. Bank
當付MPF時
Dr. Accrued wage $1,000
Dr. Accrued MPF $1,000
Cr. Bank $2,000
希望你明白以上方法.


2008-08-14 13:36:21 補充：
個人覺得發問者公司賬中的Accrued MPF 實為 Accrued MPF - Employer's contribution.
而Accrued Wage 已包含 Accrued MPF - Employee contribution, 因此在付工資時不用如答案1 般, 包含 Dr. Accrued Wage $500, Cr. Accrued MPF 的入賬. 另外如想再清楚一點入賬, 可加一會計賬目 Accrued MPF - Employee contribution. 將以前放在Accrued wage 的員工供款部份入該賬中便可.

2008-08-14 13:44:13 補充：
新增賬目後的入賬建議如下: 仍用月薪為$10,000作例子, 預提工資時 Dr. Salary $10,000 Cr. Accrued wage $9,500, Cr. Accrued MPF-Employee contribution $500; Dr. MPF contribution $500, Cr. Accrued MPF-Employer's contribution $500.

2008-08-14 13:44:20 補充：
付員工工資時, Dr. Accrued Wages $9,500, Cr. Bank $9,500; 付MPF 時, Dr. Accrued MPF-Employer's contribution $500, Dr. Accrued MPF-Employee contribution $500, Cr. Bank $1,000.

如果, 你公司年結為 3月31日, 但你們未有支付3月份的Wages 和 MPF, 該當如下 因此 B/S 會有 accured wages and accured mpf

Date : 31/3
Dr. Wages 10,000
Cr. Accured Wages 10,000
--- Staff's wage for March 2008---

Dr. MPF 500
Cr. Accured MPF 500
--- Employer's MFP Contribution for Staff - March 2008 --


在4月2日才支付, Entry 該當如下 :-
Date: 2/4
Dr. Accured Wages 10,000
Cr. Accured MPF 500
Cr. Bank 9500
--Pay wage and deduct the employee's MFP for March 2008--

Dr. Accured MPF 1,000
Cr. Bank 1,000
--Pay MPF Contribtuion for March 2008 (include employee and employer)


如果, 你公司支付人工都是以上情況, 那麼每月都是如上的entry 入賬。



公司出糧比director, 是要做mpf , 所以要計mpf 的, entry 如下:- (假設公司支付人工都是以上情況)
Date :30/04
Dr. Salary - Director 20,000
Cr. Accured Wage / Salary 20,000
--Director's Salary for April 2008--

Dr. MPF 1,000
Cr. Accured MPF 1.000
--Employer's Contribtuion for Director - April 2008---


如果無accured, 即是支付全部的開支, 可以如下入賬
Date :30/04
Dr. Salary - Director 20,000
Dr. Wage - Staff 10,000
Dr. MPF 1.500
Cr. Bank (Pay to Director and Staff) 28,500
Cr. Bank (Pay to MPF Company) 3,000
---Pay to Salary & Wage to Director and Staff $28,500.00 and Pay to MPF
Co $3,000) ---