{extend name='common@pc/base' /}
{block name="meta"}
<link rel="alternate" media="only screen and(max-width: 720px)" href="https://www.tianyaya.cn/tuwen/15007952173058600572.html">
<link rel="canonical" href="https://www.tianyaya.cn/tuwen/15007952173058600572.html"/>
{/block}
{block name="title"}工资会计科目怎么做-丫丫百科{/block}
{block name='description'}工资会计科目包括：1、工资支出科目：支付的员工工资要记入此科目；2、员工发放工资科目：为员工发放的工资，记入此科目；3、应税工资科目：为支付的工资，以应纳税款的形式支付，记入此科目；4、工资专用账户科目：企业从银行开立工资专用账户，因此工资专用账户的费用要记入此科目；5、应发工资科目：指某一期应给予{/block}
{block name='keywords'}工资会计科目怎么做,信用卡,丫丫百科{/block}

{block name="head-css"}
{__block__}
<link rel="stylesheet" type="text/css" href="//static.tianyaya.cn/css/pc/show2.css?v=20220120003" />
{/block}
{block name="content"}
<div class="qa_posi"><div class="c_center">您的位置：<a href="//www.tianyaya.cn">丫丫百科</a> > <a href="//www.tianyaya.cn/tuwen/xinyongka/">信用卡</a> > <a href="https://www.tianyaya.cn/tuwen/15007952173058600572.html">工资会计科目怎么做</a></div></div>
<div class="c_center svideoBody clearfix svideBox nopadt">
    <div class="qaLeft fl">
        <!-- 内容页主要内容 -->
        <div class="svideoDetail svdLeft">
            <h1 class="tit" style="text-align: center;font-size: 28px;margin-top: 15px"><span>工资会计科目怎么做</span></h1>
            <div class="labelbox" style="text-align: center;margin-top: 30px">
                <span>时间：2023-01-26</span>
                <span>来源：互联网公开数据整理或转载</span>
            </div>
            <div class="conBox" id="content0331">
                <p>工资会计科目包括：1、工资支出科目：支付的员工工资要记入此科目；2、员工发放工资科目：为员工发放的工资，记入此科目；3、应税工资科目：为支付的工资，以应纳税款的形式支付，记入此科目；4、工资专用账户科目：企业从银行开立工资专用账户，因此工资专用账户的费用要记入此科目；5、应发工资科目：指某一期应给予员工的工资，记入此科目。</p><p>拓展知识：记账会计实行的是会计记账原则，即记录工资费用时，要按照先收入后支出、记现金出入、按照实际发生额记载、对应记录、可比性原则来进行记账。此外，会计人员应特别注意，工资费用的登记、审核、报表核算、内部控制、财务分析等对工资费用的管理要求更高。</p><p style="color: red">温馨提示：资讯来源于网络，属作者个人观点，仅供参考。</p>            </div>
            <!--gg1-->
            <div class="_x4sjuvlhal"></div>
            <div class="btit">相关推荐</div>
            <!--gg2-->
            <div class="_rn2rpclddoh"></div>
            <!--gg3-->
            <div class="_yplfeexobig"></div>
        </div>
    </div>
    <div class="qaRight fr">
        <!--gg4-->
        <div class="_xtcy0cdy7g"></div>
        <div class="svdRight">
            <div class="btit">热门文章</div>
            <ul class="hotList">
                                <li style="line-height: 48px;white-space: nowrap;overflow: hidden;text-overflow: ellipsis;">
                    <a target="_blank" href="//www.tianyaya.cn/tuwen/6548038044310416729.html" class="ovh1 tit">纳税申报怎么操作</a>
                </li>
                                <li style="line-height: 48px;white-space: nowrap;overflow: hidden;text-overflow: ellipsis;">
                    <a target="_blank" href="//www.tianyaya.cn/tuwen/12317475765207884700.html" class="ovh1 tit">为什么法院的会计岗位没人报</a>
                </li>
                                <li style="line-height: 48px;white-space: nowrap;overflow: hidden;text-overflow: ellipsis;">
                    <a target="_blank" href="//www.tianyaya.cn/tuwen/877768453604168412.html" class="ovh1 tit">信号工和司索工是一个证吗</a>
                </li>
                                <li style="line-height: 48px;white-space: nowrap;overflow: hidden;text-overflow: ellipsis;">
                    <a target="_blank" href="//www.tianyaya.cn/tuwen/430549935027024917.html" class="ovh1 tit">主播证书怎么考</a>
                </li>
                                <li style="line-height: 48px;white-space: nowrap;overflow: hidden;text-overflow: ellipsis;">
                    <a target="_blank" href="//www.tianyaya.cn/tuwen/3408003026357659771.html" class="ovh1 tit">一级智能建造师证有什么用</a>
                </li>
                                <li style="line-height: 48px;white-space: nowrap;overflow: hidden;text-overflow: ellipsis;">
                    <a target="_blank" href="//www.tianyaya.cn/tuwen/6815553553204739007.html" class="ovh1 tit">机电二级建造师报考条件有哪些</a>
                </li>
                                <li style="line-height: 48px;white-space: nowrap;overflow: hidden;text-overflow: ellipsis;">
                    <a target="_blank" href="//www.tianyaya.cn/tuwen/1892697892847476961.html" class="ovh1 tit">律师需要具备什么条件</a>
                </li>
                                <li style="line-height: 48px;white-space: nowrap;overflow: hidden;text-overflow: ellipsis;">
                    <a target="_blank" href="//www.tianyaya.cn/tuwen/6626843802779313773.html" class="ovh1 tit">自己怎么报考人力资源管理师</a>
                </li>
                                <li style="line-height: 48px;white-space: nowrap;overflow: hidden;text-overflow: ellipsis;">
                    <a target="_blank" href="//www.tianyaya.cn/tuwen/7117865278885496764.html" class="ovh1 tit">职业技能等级证书是什么</a>
                </li>
                                <li style="line-height: 48px;white-space: nowrap;overflow: hidden;text-overflow: ellipsis;">
                    <a target="_blank" href="//www.tianyaya.cn/tuwen/5650115417442822171.html" class="ovh1 tit">滑翔伞教练证怎么考</a>
                </li>
                            </ul>
        </div>
        <!--gg5-->
        <div class="_58zb2exe7gy"></div>
    </div>
</div>
<script type="text/javascript">
    function addRandomContentAfterParagraph(element, htmlContentToAdd) {
        const paragraphs = element.getElementsByTagName('p');
        var len = paragraphs.length,
            randomIndex = 0;
        if (len > 2) {
            const remainingParagraphs = Array.from(paragraphs);
            if (len === 3) {
                randomIndex = 1;
            }else {
                randomIndex = 2
            }
            const selectedParagraph = remainingParagraphs[randomIndex];

            const contentDiv = document.createElement('p');
            contentDiv.id = "_juog466b5w";
            contentDiv.innerHTML = htmlContentToAdd;

            selectedParagraph.parentNode.insertBefore(contentDiv, selectedParagraph.nextSibling);
        }
    }

    const conBox = document.querySelector('#content0331');
    const htmlContent = '';
    addRandomContentAfterParagraph(conBox, htmlContent);
</script>
<script type="text/javascript">
    (window.slotbydup = window.slotbydup || []).push(
        {id: "u6959948", container: "_x4sjuvlhal", async: true},
        {id: "u6960272", container: "_yplfeexobig", async: true},
        {id: "u6960272", container: "_rn2rpclddoh", async: true},
        {id: "u6959949", container: "_xtcy0cdy7g", async: true},
        {id: "u6959947", container: "_58zb2exe7gy", async: true},
        {id: "u6959948", container: "_juog466b5w", async: true},
    );
</script>
<script type="text/javascript" src="//cpro.baidustatic.com/cpro/ui/cm.js" async="async" defer="defer" ></script>
{/block}