退回工會(huì)慰問(wèn)金會(huì)計(jì)分錄,工會(huì)慰問(wèn)金退回會(huì)計(jì)分錄
退回工會(huì)慰問(wèn)金會(huì)計(jì)分錄詳細(xì)說(shuō)明
退回工會(huì)慰問(wèn)金是指員工退還或者工會(huì)撤銷慰問(wèn)金的情況,需要在會(huì)計(jì)記錄中進(jìn)行相應(yīng)的分錄。以下是退回工會(huì)慰問(wèn)金的會(huì)計(jì)分錄的詳細(xì)說(shuō)明:
1. 如果員工退還慰問(wèn)金:
借:應(yīng)付工會(huì)慰問(wèn)金
貸:現(xiàn)金/銀行存款
當(dāng)員工退還慰問(wèn)金時(shí),應(yīng)付工會(huì)慰問(wèn)金賬戶減少,現(xiàn)金或銀行存款賬戶增加。
2. 如果工會(huì)撤銷慰問(wèn)金:
借:應(yīng)付工會(huì)慰問(wèn)金
貸:捐贈(zèng)收入
當(dāng)工會(huì)撤銷慰問(wèn)金時(shí),應(yīng)付工會(huì)慰問(wèn)金賬戶減少,同時(shí)捐贈(zèng)收入賬戶增加。
退回工會(huì)慰問(wèn)金會(huì)計(jì)分錄舉例
假設(shè)某員工退還1000元慰問(wèn)金:
借:應(yīng)付工會(huì)慰問(wèn)金 1000
貸:現(xiàn)金/銀行存款 1000
假設(shè)某工會(huì)撤銷500元慰問(wèn)金:
借:應(yīng)付工會(huì)慰問(wèn)金 500
貸:捐贈(zèng)收入 500
以上是退回工會(huì)慰問(wèn)金的會(huì)計(jì)分錄的詳細(xì)說(shuō)明和舉例。根據(jù)具體情況,會(huì)計(jì)分錄可能會(huì)有所不同,應(yīng)根據(jù)實(shí)際操作進(jìn)行相應(yīng)的記錄。






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