企业作为个人所得税的扣缴义务人，应按规定扣缴职工个人应缴纳的个人所得税。代扣个人所得税时，其账务处理为（）。 A、借：应付职工薪酬贷：应交税费——代扣代缴个人所得税 B、借：管理费用贷：应交税费——代扣代缴个人所得税 C、借：固定资产贷：应交税费——代扣代缴个人所 - 查题网

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成人高等教育 / 税务会计

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企业作为个人所得税的扣缴义务人，应按规定扣缴职工个人应缴纳的个人所得税。代扣个人所得税时，其账务处理为（）。

A、
借：应付职工薪酬贷：应交税费——代扣代缴个人所得税
B、
借：管理费用贷：应交税费——代扣代缴个人所得税
C、
借：固定资产贷：应交税费——代扣代缴个人所得税
D、
借：其他应收款——代扣个人所得税贷：应交税费——代扣代缴个人所得税

积分

税务会计

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