公积金应该怎么做账务处理-保险法律援助-法律咨询免费平台-国际律师联盟

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问题	公积金应该怎么做账务处理
释义	一共分为三步处理：,1.企业按规定应缴纳的住房公积金，借记“管理费用”科目，贷记“其他应付款”科目；,2.应由个人缴纳的住房公积金，借记“应付职工薪酬”科目，贷记“其他应付款”科目；,3.实际上交时，借记“其他应付款”科目，贷记“银行存款”科目。,法律依据：《住房公积金管理条例》第四条 住房公积金的管理实行住房公积金管理委员会决策、住房公积金管理中心运作、银行专户存储、财政监督的原则。
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