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住房公积金管理费用有哪些

住房公积金管理费用有哪些

浏览：25次 | 提问时间： 08-05 11:42

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3个答案

Onlyone默爱 08-05 11:43

一、新会计准则取消了应付工资和应付福利费科目，这两个科目合并为“应付职工薪酬”科目了。二、如果你单位没有执行新会计准，应付工资和应付福利费科目，可以继续使用。三、单位缴纳的*疗保险费用和社保和住房公积金帐务处理五险计提分录（一）社保保险,包括养老保险、*疗保险、失业保险、工伤保险和生育保险。其中：养老保险、*疗保险和失业保险，这三种险是由企业和个人共同缴纳的保费，工伤保险和生育保险完全是由企业承担的。个人不需要缴纳。（二）个人负担部分的计算缴纳付工资时扣个人负担部分借：应付工资贷：其他应付款--养老保险贷：其他应付款--*疗保险贷：其他应付款--失业保险贷：应付工资（三）企业负担部分提取时借：管理费用--劳动保险费贷：其他应付款--养老保险贷：其他应付款--*疗保险贷：其他应付款--失业保险贷：其他应付款--工伤保险贷：其他应付款--生育保险（三）实际工作中上交“五险”，企业和个人一块上缴。所以，个人缴纳部分和企业缴纳部分上交时的分录借：其他应付款--养老保险（个人+企业）借：其他应付款--*疗保险（个人+企业）借：其他应付款--失业保险（个人+企业）借：其他应付款--工伤保险（企业）借：其他应付款--生育保险（企业）贷：银行存款或现金（四）住房公积金1、单位负担部分提取时借：管理费用--住房公积金贷：其他应付款--住房公积金2、个人负担部分在支付工资时代扣借：应付工资贷：其他应付款--住房公积金贷：现金3、上缴时借：其他应付款--住房公积金（单位+个人）贷：银行存款等注：如果执行新会计准，将应付工资科目改为“应付职工薪酬”科目就可以了。希望以上*能帮助到你。望采纳。

香烟羙酒 08-05 11:51

1、保险或担保费：纯公积金贷款为：贷款额×相应费率×贷款年限组合贷款为：房款总额×相应费率×贷款年限2、契税：房款总额×1.5%3、抵押登记费：贷款额×1.5%；最多不超过200元；4、工本费：a，商品房为：纯公积金贷款160元，组合贷款170元；b，其他为：纯公积金贷款80元，组合贷款为90元；注：产权共有的另加10元；5、*费：纯公积金贷款为200元，组合贷款为250元；6、维修基金：建筑面积×40元/平米7、测量费：建筑面积×0.19元/平米仅供参考具体以现实报价为准。

你是我戒不掉的瘾 08-05 12:00

1.当期缴纳时账务处理借：管理费用——住房公积金（注：单位承担的部分）其他应收款——住房公积金（注：个人承担的部分）贷：银行存款 2.发工资时，把单位代交的部分收回，从职工工资中扣回时账务处理借：应付工资贷：其他应收款——住房公积金 3.如果当期未缴纳 ①当期的账务处理借：管理费用——住房公积金贷：其他应付款——住房公积金 ②发工资时个人应交的部分照扣借：应付工资贷：其他应付款——住房公积金 4.企业以后期间缴纳企业代扣住房公积金部分的账务处理借：其他应付款——住房公积金贷：银行存款

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