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你好，基本工資應(yīng)該是員工工資領(lǐng)款3000%2B社保個(gè)人部分（180.8%2B13.84%2B283.616），單位部分計(jì)入管理費(fèi)用-社保計(jì)提社保時(shí)：借：管理費(fèi)用——社保（709.36%2B20.76%2B567.23%2B23.156）其他應(yīng)收款-個(gè)人社保（180.8%2B13.84%2B283.616）貸：應(yīng)付職工薪酬（709.36%2B20.76%2B567.23%2B23.15%2B180.8%2B13.84%2B283.616）扣繳社保時(shí)：借：應(yīng)付職工薪酬（709.36%2B20.76%2B567.23%2B23.15%2B180.8%2B13.84%2B283.616）貸：銀行存款（709.36%2B20.76%2B567.23%2B23.15%2B180.8%2B13.84%2B283.616）計(jì)提工資時(shí)：借：管理費(fèi)用-工資（3000%2B180.8%2B13.84%2B283.616）貸：應(yīng)付職工薪酬（3000%2B180.8%2B13.84%2B283.616）發(fā)放工資時(shí)：借：應(yīng)村職工薪酬（3000%2B180.8%2B13.84%2B283.616）貸:銀行存款/庫(kù)存現(xiàn)金3000 其他應(yīng)收款-個(gè)人社保（180.8%2B13.84%2B283.616）

2021-04-07