請問 MPF 的 DOUBLE ENTRY 是怎樣做的
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MPF 入帳問題
2009-03-27 9:57 pm
回答 (3)
2009-03-27 10:32 pm
✔ 最佳答案
salary 20000, MFP, 1000手帳, 電腦帳 也可以 這樣入
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Dr salary 20000
Cr MPF- payable(AIA) 1000
Cr Bank 19000
and then
Dr. MPF --employer --- 1000
Cr. MPF-payable (AIA) ---1000
and then
Dr. MPF--Payable (AIA) ---2000
Cr. Bank 2000
2009-04-02 10:30 pm
Salary $20000, MFP(employee 5%) $1000, MPF(employer 5%) $1000
Dr: salary $20000
Cr: Bank $20000
Dr: mpf(employee) $1000
Cr: salary $1000 -- deduct from salary 5% for employee's contribution
Dr: mpf(employer) $1000
Cr: Bank $1000 -- employer's contribution 5%
Dr: salary $20000
Cr: Bank $20000
Dr: mpf(employee) $1000
Cr: salary $1000 -- deduct from salary 5% for employee's contribution
Dr: mpf(employer) $1000
Cr: Bank $1000 -- employer's contribution 5%
2009-03-27 10:20 pm
假設員工人工 HKD20,000.00, MPF HKD1,000.00
最簡單入法, 通常都是這樣入 :
DR : SALARY HKD20,000.00
DR : MPF HKD1,000.00
CR : BANK HKD19,000.00 (比員工)
CR : BANK HKD 2,000.00 (MPF CO)
OR
CR : BANK HKD19,000.00 (比員工)
CR : A/C PAYABLE HKD 2,000.00 (比MPF CO,但未比住)
跟著 :
DR : A/C PAYABLE HKD2,000.00
CR : BANK HKD2,000.00
最簡單入法, 通常都是這樣入 :
DR : SALARY HKD20,000.00
DR : MPF HKD1,000.00
CR : BANK HKD19,000.00 (比員工)
CR : BANK HKD 2,000.00 (MPF CO)
OR
CR : BANK HKD19,000.00 (比員工)
CR : A/C PAYABLE HKD 2,000.00 (比MPF CO,但未比住)
跟著 :
DR : A/C PAYABLE HKD2,000.00
CR : BANK HKD2,000.00
參考: MY A/C EXP
收錄日期: 2021-04-24 23:07:48
原文連結 [永久失效]:
https://hk.answers.yahoo.com/question/index?qid=20090327000051KK00588