1.    计提工资
借：主营业务成本-工资-基本工资                       1,000
借：主营业务成本-工资-社保公司承担部分         100
          贷：应付职工工资 -净工资                                      910
          贷：应付职工工资-社保个人承担部分                    80
          贷：应付职工工资-社保公司承担部分                  100
          贷：应交税金-个人所得税                                          10

2.    交社保

借： 应付职工工资-社保个人承担部分                    80
借：应付职工工资-社保公司承担部分                  100
           贷：银行存款                                                                  180

3.    发工资
借：应付职工工资-净工资            910
         贷： 银行存款                    910

4.    交个税
借：应交税金-个人所得税                                  10
         贷：银行存款                                                                   10
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FROM 123.127.61.*