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src="http://imgs.xouvqe.cn/assets/images/user_logo/66aeb48a259639d185343c4a46e8ac7582db5ebb.jpg" alt=""> </div> <div id="297ogzo" class="other idcard-triggerment"> <p class="name">Bohollsland</p> <p></p> </div> <div id="bane4ae" class="appendDom idcard-triggerment"></div> <span id="yeqyy7g" class="person-right">已采納</span> </div> <ans class="ans"><p>記入管理費用借管理費用貸應(yīng)付職工薪酬</p> <p><img src="http://imgs.xouvqe.cn/nxhh_net/lwimages_vv/9bc3ec00edcd1195531b08f78072a17b.jpg" style="margin: 0 auto;" alt="培訓(xùn)費分攤?cè)胧裁磿嬁颇?></p> </ans> <div id="hgzsral" class="ask-bottom"> <a href="javascript:;" data-replyid="5123976" data-type="1" data-pagetype="1" data-askid="1997034" data-praise="0" class="thumbs-up active"><i></i><em class="num">250</em></a> <a href="javascript:;" pagetype="1" requesturl="/entry.php?c=Ajax_Dark_ComPra&a=CommentList" class="comment-number" data-num="0" data-askid="1997034" data-replyid="5123976">評論（10）</a> <span id="kbnmdpa" class="from"><time>2小時前發(fā)布</time></span> </div></div><div id="9snl4i5" class="mk" data-mkid="36"></div><div id="tcnhoxj" class="mk" data-mkid="37"></div><div class="4icv7xu" id="reply_5123978" class="p-question-answers bb img-txt-answers"> <div id="c7ofnps" class="person" data-userid="free_allan"> <div id="dlvgv7v" class="figure idcard-triggerment"> <img src="http://imgs.xouvqe.cn/assets/images/user_logo/67cc4e338b7b6ac97323d9f10182457740889ef5.jpg" alt=""> </div> <div id="yim8fzc" class="other idcard-triggerment"> <p class="name">一起去聽風(fēng)</p> <p></p> </div> <div id="esfwnzt" class="appendDom idcard-triggerment"></div> </div> <ans class="ans"><p><p>職工培訓(xùn)費應(yīng)計入應(yīng)付職工薪酬科目，二級明細科目可設(shè)置職工教育經(jīng)費。</p> <p>企業(yè)在生產(chǎn)經(jīng)營期間發(fā)生的職工培訓(xùn)費分2種情況處理：</p> <p>1、計提職工教育經(jīng)費的企業(yè)，在“其他應(yīng)付款——職工教育經(jīng)費”科目列支。</p> <p>2、沒有計提職工教育經(jīng)費的企業(yè)，在“管理費用——職工教育經(jīng)費”科目列支。</p> <p>應(yīng)付職工薪酬是企業(yè)根據(jù)有關(guān)規(guī)定應(yīng)付給職工的各種薪酬，按照“工資，獎金，津貼，補貼”、“職工福利”、“社會保險費”、“住房公積金”、“工會經(jīng)費”、“職工教育經(jīng)費”、“解除職工勞動關(guān)系補償”、＂非貨幣性福利＂、＂其它與獲得職工提供的服務(wù)相關(guān)的支出＂等應(yīng)付職工薪酬項目進行明細核算。</p></p></ans> <div id="hy7s0aw" class="ask-bottom"> <a href="javascript:;" data-replyid="5123978" data-type="1" data-pagetype="1" data-askid="1997034" data-praise="0" class="thumbs-up active "><i></i><em class="num">333</em></a> <a href="javascript:;" pagetype="1" requesturl="/entry.php?c=Ajax_Dark_ComPra&a=CommentList" class="comment-number" data-num="0" data-askid="1997034" data-replyid="5123978">評論（11）</a> <span id="xyqjpko" class="from"><time>7小時前發(fā)布</time></span> </div></div><div class="2qj2kdx" id="reply_5123978" class="p-question-answers bb img-txt-answers"> <div id="lcnwmpt" class="person" data-userid="free_allan"> <div id="qxzaxcw" class="figure idcard-triggerment"> <img src="http://imgs.xouvqe.cn/assets/images/user_logo/33b89cff80fe0dbd67f800fcdf3601fdb828f2ac.jpg" alt=""> </div> <div id="jk8onzk" class="other idcard-triggerment"> <p class="name">南京愛華會務(wù)</p> <p></p> </div> <div id="qisrqt7" class="appendDom idcard-triggerment"></div> </div> <ans class="ans"><p><p>說實話，剛學(xué)過這個<a href="/kj/344/" target="_blank">會計分錄</a></p> <p>職工培訓(xùn)費應(yīng)計入應(yīng)付職工薪酬科目，二級明細科目可設(shè)置職工教育經(jīng)費。</p> <p>1、計提職工培訓(xùn)費時，會計分錄為：</p> <p>借：管理費用</p> <p>貸：應(yīng)付職工薪酬--職工教育經(jīng)費</p> <p>2、發(fā)放職工培訓(xùn)費時，會計分錄為：</p> <p>借：應(yīng)付職工薪酬--職工教育經(jīng)費</p> <p>貸：庫存現(xiàn)金/銀行存款</p> <p>培訓(xùn)費如果是公司承擔(dān)的可以計入-管理費用，也可以記錄應(yīng)付職工薪酬-福利費；</p> <p>因為在現(xiàn)在的柔性管理中，企業(yè)組織的職工培訓(xùn)已經(jīng)逐漸歸入到了職工福利這一部分，當然它也可是視為是企業(yè)經(jīng)營管理的費用，所以計入-管理費用，如果是職工自己承擔(dān)的話就計入其他應(yīng)收款賬目。</p> <p>所以科目處理應(yīng)該是：</p> <p>借：管理費用-職工培訓(xùn)費</p> <p>或應(yīng)付職工薪酬-福利費其他應(yīng)收款-**</p> <p>貸：銀行存款-現(xiàn)金等</p></p></ans> <div id="qqsb4ou" class="ask-bottom"> <a href="javascript:;" data-replyid="5123978" data-type="1" data-pagetype="1" data-askid="1997034" data-praise="0" class="thumbs-up active "><i></i><em class="num">270</em></a> <a href="javascript:;" pagetype="1" requesturl="/entry.php?c=Ajax_Dark_ComPra&a=CommentList" class="comment-number" data-num="0" data-askid="1997034" data-replyid="5123978">評論（12）</a> <span id="ecywvpb" class="from"><time>8小時前發(fā)布</time></span> </div></div><div class="3f08ile" id="reply_5123978" class="p-question-answers bb img-txt-answers"> <div id="urneeh5" class="person" data-userid="free_allan"> <div id="2tmfcqk" class="figure idcard-triggerment"> <img src="http://imgs.xouvqe.cn/assets/images/user_logo/65948b1698b7f089724d47e291d3436384acd23e.jpg" alt=""> </div> <div id="e4vdbwh" class="other idcard-triggerment"> <p class="name">julielovecat</p> <p></p> </div> <div id="zat42qm" class="appendDom idcard-triggerment"></div> </div> <ans class="ans"><p><p>職工教育經(jīng)費。</p> <p>職工教育經(jīng)費是按工資總額的一定比例提取用于職工教育事業(yè)的一項費用。單位職工不但有取得勞動報酬的權(quán)利、享有集體福利的權(quán)利，還有接受崗位培訓(xùn)、后續(xù)教育的權(quán)利，為此需要一定的教育經(jīng)費。</p> <p>根據(jù)《關(guān)于企業(yè)職工教育經(jīng)費稅前扣除政策的通知》（財稅〔2018〕51號）：企業(yè)發(fā)生的職工教育經(jīng)費支出，不超過工資薪金總額8%的部分，準予在計算企業(yè)所得稅應(yīng)納稅所得額時扣除；超過部分，準予在以后納稅年度結(jié)轉(zhuǎn)扣除。</p> <p>擴展資料</p> <p>舉辦職工教育的企業(yè)、基本建設(shè)單位和行政、事業(yè)單位，按下列范圍開支職工教育經(jīng)費：</p> <p>（1）公務(wù)費。包括教職員工的辦公費、差旅費、教學(xué)器具的維修費等。</p> <p>（2）業(yè)務(wù)費。包括教師教學(xué)實驗和購置講義、資料等費用。</p> <p>（3）兼課酬金。是指聘請兼職教師的兼課酬金。</p> <p>（4）實習(xí)研究費。學(xué)員在本單位生產(chǎn)實習(xí)和經(jīng)批準到外單位實習(xí)研究，以及畢業(yè)設(shè)計所發(fā)生的費用，如有生產(chǎn)實習(xí)產(chǎn)品收入的，應(yīng)以收抵支。</p> <p>（5）設(shè)備購置費。主要是指購置一般器具、儀器、圖書等費用。</p> <p>（6）委托外單位代培經(jīng)費。是指本單位職工選送到高等院校、中等專業(yè)學(xué)?；蛏霞壷鞴懿块T和兄弟單位代為培訓(xùn)，按國家規(guī)定應(yīng)支付的進修培訓(xùn)費。</p> <p>（7）其他經(jīng)費開支。是指其他零星開支。</p> <p>參考資料來源：百度百科-職工教育經(jīng)費</p></p></ans> <div id="dl7zqt2" class="ask-bottom"> <a href="javascript:;" data-replyid="5123978" data-type="1" data-pagetype="1" data-askid="1997034" data-praise="0" class="thumbs-up active "><i></i><em class="num">137</em></a> <a href="javascript:;" pagetype="1" 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