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116问答网 > 工会经费的计提，上交款等的帐务处理，分录怎么做

工会经费的计提，上交款等的帐务处理，分录怎么做

2025-03-26 16:08:59

推荐回答（2个）

回答1：

1、提取时，按工资总额的2%提取
借：管理费用--工会经费
贷：其他应付款--工会经费

2、上交时，按提取工会经费的40%上交
借：其他应付款--工会经费
贷：银行存款等

回答2：

工会经费的计提会计分录如下：
借：管理费用——工会经费
贷：应付职工薪酬——工会经费
上交款会计分录如下：
借：应付职工薪酬——工会经费
贷：银行存款

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