MPF payable 係咪屬於 Account payable.
Empolyer MPF contribution & Empolyee MPF contribution 屬於 expenses
強積金會計入數問題
2009-03-07 5:24 am
回答 (2)
2009-03-07 6:37 am
✔ 最佳答案
我地一般會將MPF Payable 放在應付費用(Accrued Charges)，因為佢唔係供應商。Employer contribution屬於僱主費用，而僱員部份是在薪金中扣除，所以入薪資。希望幫到你！
2009-03-08 7:51 pm
Yes, "MPF Payable" is belong to "Accounts Payable" and "Employer MPF Contribution" belong to "Expenses". We did not need "Employee MPF Contribution". See the example below.
Assume the monthly salary of a staff is $50,000. Both the employer contribution and employee contribution are $1,000. So the company will autopay $49,000 to the staff. The company will pay $2,000 to MPF.
Dr Wages & Salaries (expense) 50,000
Dr Employer MPF Contribution (expense) 1,000
Cr Bank (assets) 49,000
Cr MPF payable - Employer (liabilities) 1,000
Cr MPF payable - Employee (liabilities) 1,000
Assume the monthly salary of a staff is $50,000. Both the employer contribution and employee contribution are $1,000. So the company will autopay $49,000 to the staff. The company will pay $2,000 to MPF.
Dr Wages & Salaries (expense) 50,000
Dr Employer MPF Contribution (expense) 1,000
Cr Bank (assets) 49,000
Cr MPF payable - Employer (liabilities) 1,000
Cr MPF payable - Employee (liabilities) 1,000
收錄日期: 2021-04-13 16:29:08
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