財(cái)務(wù)共享服務(wù)（初級）工作任務(wù)二票據(jù)錄入票據(jù)錄入01銷售類票據(jù)錄入02收款類票據(jù)錄入03轉(zhuǎn)款類票據(jù)錄入04采購類票據(jù)錄入05費(fèi)用類票據(jù)錄入06付款類票據(jù)錄入07工資類票據(jù)錄入08成本類票據(jù)錄入09特殊單據(jù)錄入票據(jù)錄入PART07工資類票據(jù)錄入工資類票據(jù)錄入工資類票據(jù)識別工資類票據(jù)錄入工資類票據(jù)識別工資類票據(jù)識別依據(jù)辨識度最高的票據(jù)工資類票據(jù)識別依據(jù)工資類票據(jù)識別依據(jù)工資類票據(jù)識別依據(jù)工資類票據(jù)錄入工資類票據(jù)錄入01影像整理02票據(jù)錄入費(fèi)用類票據(jù)錄入1影像整理工資類票據(jù)錄入——影像整理工資類票據(jù)錄入——影像整理票據(jù)編號票據(jù)類型現(xiàn)金結(jié)算影像整理123工資類票據(jù)錄入——影像整理銷售收款轉(zhuǎn)款采購費(fèi)用付款工資成本工資類票據(jù)錄入——影像整理一般情況下，工資表或工資結(jié)算單上未標(biāo)注是“銀行支付”或“掛╳╳往來（公司負(fù)責(zé)人）”字樣，一律選擇“現(xiàn)金結(jié)算”。工資類票據(jù)錄入——影像整理工資類票據(jù)錄入——工資薪金《中華人民共和國企業(yè)所得稅法實(shí)施條例》（中華人民共和國國務(wù)院令第512號）第三十四條企業(yè)發(fā)生的合理的工資薪金支出，準(zhǔn)予扣除。工資薪金，是指企業(yè)每一納稅年度支付給在本企業(yè)任職或者受雇的員工的所有現(xiàn)金形式或者非現(xiàn)金形式的勞動報(bào)酬，包括基本工資、獎金、津貼、補(bǔ)貼、年終加薪、加班工資，以及與員工任職或者受雇有關(guān)的其他支出。工資類票據(jù)錄入——工資薪金按照勞動工資制度的規(guī)定，根據(jù)：

考勤記錄

工時記錄

產(chǎn)量記錄

工資標(biāo)準(zhǔn)

加班、獎金等工資表人事部編制財(cái)務(wù)部編制

工資結(jié)算

工資匯總表具有一定規(guī)模且比較規(guī)范的企業(yè)工資類票據(jù)錄入——工資薪金應(yīng)付職工薪酬——明細(xì)生產(chǎn)成本—直接人工制造費(fèi)用—職工薪酬研發(fā)支出—費(fèi)用化/資本化支出在建工程—職工薪酬管理費(fèi)用—職工薪酬銷售費(fèi)用—職工薪酬月末計(jì)提工資類票據(jù)錄入——工資薪金應(yīng)付職工薪酬——工資薪金次月發(fā)放銀行存款——╳╳銀行其他應(yīng)付款——社保及公積金應(yīng)交稅費(fèi)——個稅網(wǎng)銀支付工資類票據(jù)錄入——工資薪金工資類票據(jù)錄入——工資薪金網(wǎng)銀支付工資類票據(jù)錄入2票據(jù)錄入工資類票據(jù)錄入工資類票據(jù)錄入1234657業(yè)務(wù)類型應(yīng)發(fā)工資代扣社保代扣公積金實(shí)發(fā)工資往來單位代扣個稅錄入要點(diǎn)工資類票據(jù)錄入業(yè)務(wù)類型工資類票據(jù)錄入工資類票據(jù)錄入工資業(yè)務(wù)類型獎金/補(bǔ)貼工資類票據(jù)錄入工資類票據(jù)錄入工資類票據(jù)錄入往來單位工資類票據(jù)錄入

往來單位此模塊中的“往來單位”是指個人往來，有些時候個別小微企業(yè)的老板會用自己的現(xiàn)金為員工支付工資，之后再從銀行提現(xiàn)歸還墊付的工資款。個別時候也會掛員工個人往來（需要手工錄入），之后采用網(wǎng)銀轉(zhuǎn)入員工個人銀行賬戶。工資類票據(jù)錄入工資類票據(jù)錄入應(yīng)發(fā)工資工資類票據(jù)錄入未扣除三險(xiǎn)一金之前的工資薪金北京市明瑞材料有限公司2022年1月工資表金額：元序號部門姓名基本工資工作日加班小時數(shù)加班費(fèi)事假

扣款病假

扣款績效獎津貼飯補(bǔ)工資總額專項(xiàng)扣除專項(xiàng)附加

扣除個人所得稅實(shí)發(fā)工資1管理部李美交25,000.00

1200.003,000.00200.0029,400.00

4,719.28

3,000.00500.4224,180.302管理部昌鑫磊18,000.00

1000.002,000.00200.0021,200.00

3,552.00

3,000.00289.4417,358.563管理部陳娟20,000.00121,379.31

1000.002,000.00200.0024,579.31

3,330.00

3,000.00397.4820,851.834管理部李昕軒9,000.00241,241.38

600.00

200.0011,041.38

1,665.00

1,500.0086.299,290.095管理部劉夢琦14,000.00241,931.03

600.00

200.0016,731.03

2,664.00

2,000.00212.0113,855.026財(cái)務(wù)部吳建兵18,000.00242,482.76

600.00

200.0021,282.76

3,663.00

3,000.00288.5917,331.177財(cái)務(wù)部劉慧慧9,000.00

600.00

200.009,800.00

1,665.00

1,000.0064.058,070.958財(cái)務(wù)部杜明博8,500.00

600.00

200.009,300.00

1,665.00

79.057,555.959財(cái)務(wù)部黃明婷6,500.00

600.00

200.007,300.00

1,221.00

1,500.00

6,079.0010研發(fā)部婁慶秀20,000.00

600.00

200.0020,800.00

3,552.00

2,000.00307.4416,940.5611研發(fā)部張京9,000.00

1000.00

200.0010,200.00

1,443.00

112.718,644.2912研發(fā)部袁晶晶8,500.00

600.00

200.009,300.00

1,443.00

85.717,771.2913研發(fā)部王磊鑫8,000.00

600.00

200.008,800.00

1,221.00

77.377,501.6314研發(fā)部劉芳菲10,000.0015862.07

1000.00

200.0012,062.07

1,887.00

2,000.0095.2510,079.8215研發(fā)部許玉嬌7,500.0020862.07

600.00

200.009,162.07

1,443.00

81.577,637.5016銷售部李欽玲7,800.0020896.55

600.00

200.009,496.55

1,443.00

91.617,961.9517銷售部朱文婕23,000.00

1000.002,000.00200.0026,200.00

4,218.00

509.4621,472.5418銷售部祝帥13,000.00

600.00

200.0013,800.00

2,442.00

190.7411,167.2619銷售部周雪10,000.00

600.00

200.0010,800.00

1,776.00

2,500.0045.728,978.2820銷售部李天洲9,000.00

600.00

200.009,800.00

1,665.00

94.058,040.9521銷售部張麗嬌9,000.00

600.00

200.009,800.00

1,554.00

97.388,148.6222車間管理薛海靜14,200.00

600.00

200.0015,000.00

2,553.00

2,000.00163.4112,283.5923車間管理鄭麗雪12,000.00

1000.001,000.00200.0014,200.00

2,109.00

2,000.00152.7311,938.2724生產(chǎn)人員馮寧寧6,000.00

600.00

200.006,800.00

1,110.00

20.705,669.3025生產(chǎn)人員謝金容5,500.00

600.00

200.006,300.00

943.50

10.705,345.8126生產(chǎn)人員耿新宇5,000.00

600.00

200.005,800.00

943.50

4,856.5027生產(chǎn)人員方宇佳4,600.00

600.00

200.005,400.00

965.70

4,434.3028生產(chǎn)人員朱琳琳9,000.00

600.00

200.009,800.00

1,665.00

2,500.0019.058,115.9529生產(chǎn)人員張潔5,000.00

600.00

200.005,800.00

954.60

4,845.4030生產(chǎn)人員焦晨露7,000.00

1000.00

200.008,200.00

1,221.00

59.376,919.6331生產(chǎn)人員王雅馨7,000.0012482.76

600.00

200.008,282.76

1,221.00

61.856,999.9132生產(chǎn)人員高燁6,500.00

600.00

200.007,300.00

1,198.80

33.046,068.1633生產(chǎn)人員孟一丹6,000.00

600.00

200.006,800.00

1,110.00

20.705,669.3034生產(chǎn)人員李含笑6,500.0018672.41

600.00

200.007,972.41

1,221.00

52.546,698.8735生產(chǎn)人員楊帆5,600.00

600.00

200.006,400.00

943.50

13.705,442.81

總計(jì)：362,700.00

10,810.34

24400.0010,000.007000.00414910.34

66,390.88

31,000.004,314.13344,205.34批準(zhǔn)人:李美文審核人:吳建兵編制日期：2020年1月31日工資類票據(jù)錄入代扣社保工資類票據(jù)錄入企業(yè)和員工共同繳納北京地區(qū)社保繳費(fèi)標(biāo)準(zhǔn)社會保險(xiǎn)單位繳納比例個人繳納比例養(yǎng)老保險(xiǎn)金16%8%醫(yī)療保險(xiǎn)金10%2%失業(yè)保險(xiǎn)金0.8%0.2%工傷保險(xiǎn)金0.2%-1.9%生育保險(xiǎn)金0.8%工資類票據(jù)錄入社保繳費(fèi)金額社保繳費(fèi)基數(shù)社保繳費(fèi)比例序號部門姓名基數(shù)基本養(yǎng)老保險(xiǎn)基本醫(yī)療保險(xiǎn)失業(yè)保險(xiǎn)工傷保險(xiǎn)生育保險(xiǎn)小計(jì)21258-4252單位繳納(16%)個人繳納

(8%)單位繳納(10%)個人繳納(2%)單位繳納(0.8%)個人繳納(0.2%)單位繳納(0.5%)單位繳納(0.8%)單位繳納個人繳納1管理部李美交21,258.00

3,401.28

1,700.64

2,125.80425.16170.0642.52106.29170.06

5,973.50

2,168.322管理部昌鑫磊16,000.00

2,560.00

1,280.00

1,600.00320.00128.0032.0080.00128.00

4,496.00

1,632.003管理部陳娟15,000.00

2,400.00

1,200.00

1,500.00300.00120.0030.0075.00120.00

4,215.00

1,530.004管理部李昕軒7,500.00

1,200.00

600.00

750.00150.0060.0015.0037.5060.00

2,107.50

765.005管理部劉夢琦12,000.00

1,920.00

960.00

1,200.00240.0096.0024.0060.0096.00

3,372.00

1,224.006財(cái)務(wù)部吳建兵16,500.00

2,640.00

1,320.00

1,650.00330.00132.0033.0082.50132.00

4,636.50

1,683.007財(cái)務(wù)部劉慧慧7,500.00

1,200.00

600.00

750.00150.0060.0015.0037.5060.00

2,107.50

765.008財(cái)務(wù)部杜明博7,500.00

1,200.00

600.00

750.00150.0060.0015.0037.5060.00

2,107.50

765.009財(cái)務(wù)部黃明婷5,500.00

880.00

440.00

550.00110.0044.0011.0027.5044.00

1,545.50

561.00個人承擔(dān)的三險(xiǎn)一金，由單位支付員工工資時代扣代繳工資類票據(jù)錄入工資類票據(jù)錄入代扣公積金工資類票據(jù)錄入住房公積金管理?xiàng)l例(1999年4月3日中華人民共和國國務(wù)院令第262號發(fā)布)根據(jù)2002年3月24日《國務(wù)院關(guān)于修改〈住房公積金管理?xiàng)l例的決定》修訂）

第十六條職工住房公積金的月繳存額為職工本人上一年度月平均工資乘以職工住房公積金繳存比例。第十八條職工和單位住房公積金的繳存比例均不得低于職工上一年度月平均工資的5%；有條件的城市，可以適當(dāng)提高繳存比例。工資類票據(jù)錄入序號部門姓名基數(shù)基本養(yǎng)老保險(xiǎn)基本醫(yī)療保險(xiǎn)失業(yè)保險(xiǎn)工傷保險(xiǎn)生育保險(xiǎn)小計(jì)住房公積金總計(jì)21258-4252單位繳納(16%)個人繳納

(8%)單位繳納(10%)個人繳納(2%)單位繳納(0.8%)個人繳納(0.2%)單位繳納(0.5%)單位繳納(0.8%)單位繳納個人繳納單位繳納

（12%）個人繳納

（12%）單位繳納個人繳納1管理部李美交21,258.00

3,401.28

1,700.64

2,125.80425.16170.0642.52106.29170.06

5,973.50

2,168.32

2,550.96

2,550.96

8,524.46

4,719.282管理部昌鑫磊16,000.00

2,560.00

1,280.00

1,600.00320.00128.0032.0080.00128.00

4,496.00

1,632.00

1,920.00

1,920.00

6,416.00

3,552.003管理部陳娟15,000.00

2,400.00

1,200.00

1,500.00300.00120.0030.0075.00120.00

4,215.00

1,530.00

1,800.00

1,800.00

6,015.00

3,330.004管理部李昕軒7,500.00

1,200.00

600.00

750.00150.0060.0015.0037.5060.00

2,107.50

765.00

900.00

900.00

3,007.50

1,665.005管理部劉夢琦12,000.00

1,920.00

960.00

1,200.00240.0096.0024.0060.0096.00

3,372.00

1,224.00

1,440.00

1,440.00

4,812.00

2,664.006財(cái)務(wù)部吳建兵16,500.00

2,640.00

1,320.00

1,650.00330.00132.0033.0082.50132.00

4,636.50

1,683.00

1,980.00

1,980.00

6,616.50

3,663.007財(cái)務(wù)部劉慧慧7,500.00

1,200.00

600.00

750.00150.0060.0015.0037.5060.00

2,107.50

765.00

900.00

900.00

3,007.50

1,665.008財(cái)務(wù)部杜明博7,500.00

1,200.00

600.00

750.00150.0060.0015.0037.5060.00

2,107.50

765.00

900.00

900.00

3,007.50

1,665.009財(cái)務(wù)部黃明婷5,500.00

880.00

440.00

550.00110.0044.0011.0027.5044.00

1,545.50

561.00

660.00

660.00

2,205.50

1,221.0010研發(fā)部婁慶秀16,000.00

2,560.00

1,280.00

1,600.00320.00128.0032.0080.00128.00

4,496.00

1,632.00

1,920.00

1,920.00

6,416.00

3,552.0011研發(fā)部張京6,500.00

1,040.00

520.00

650.00130.0052.0013.0032.5052.00

1,826.50

663.00

780.00

780.00

2,606.50

1,443.0012研發(fā)部袁晶晶6,500.00

1,040.00

520.00

650.00130.0052.0013.0032.5052.00

1,826.50

663.00

780.00

780.00

2,606.50

1,443.00企業(yè)和員工共同繳納工資類票據(jù)錄入工資類票據(jù)錄入代扣個稅北京市明瑞材料有限公司2022年1月工資表金額：元序號部門姓名基本工資工作日加班小時數(shù)加班費(fèi)事假

扣款病假

扣款績效獎津貼飯補(bǔ)工資總額專項(xiàng)扣除專項(xiàng)附加

扣除個人所得稅實(shí)發(fā)工資1管理部李美交25,000.00

1200.003,000.00200.0029,400.00

4,719.28

3,000.00500.4224,180.302管理部昌鑫磊18,000.00

1000.002,000.00200.0021,200.00

3,552.00

3,000.00289.4417,358.563管理部陳娟20,000.00121,379.31

1000.002,000.00200.0024,579.31

3,330.00

3,000.00397.4820,851.834管理部李昕軒9,000.00241,241.38

600.00

200.0011,041.38

1,665.00

1,500.0086.299,290.095管理部劉夢琦14,000.00241,931.03

600.00

200.0016,731.03

2,664.00

2,000.00212.0113,855.026財(cái)務(wù)部吳建兵18,000.00242,482.76

600.00

200.0021,282.76

3,663.00

3,000.00288.5917,331.177財(cái)務(wù)部劉慧慧9,000.00

600.00

200.009,800.00

1,665.00

1,000.0064.058,070.958財(cái)務(wù)部杜明博8,500.00

600.00

200.009,300.00

1,665.00

79.057,555.959財(cái)務(wù)部黃明婷6,500.00

600.00

200.007,300.00

1,221.00

1,500.00

6,079.0010研發(fā)部婁慶秀20,000.00

600.00

200.0020,800.00

3,552.00

2,000.00307.4416,940.5611研發(fā)部張京9,000.00

1000.00

200.0010,200.00

1,443.00

112.718,644.2912研發(fā)部袁晶晶8,500.00

600.00

200.009,300.00

1,443.00

85.717,771.2913研發(fā)部王磊鑫8,000.00

600.00

200.008,800.00

1,221.00

77.377,501.6314研發(fā)部劉芳菲10,000.0015862.07

1000.00

200.0012,062.07

1,887.00

2,000.0095.2510,079.8215研發(fā)部許玉嬌7,500.0020862.07

600.00

200.009,162.07

1,443.00

81.577,637.5016銷售部李欽玲7,800.0020896.55

600.00

200.009,496.55

1,443.00

91.617,961.9517銷售部朱文婕23,000.00

1000.002,000.00200.0026,200.00

4,218.00

509.4621,472.5418銷售部祝帥13,000.00

600.00

200.0013,800.00

2,442.00

190.7411,167.2619銷售部周雪10,000.00

600.00

200.0010,800.00

1,776.00

2,500.0045.728,978.2820銷售部李天洲9,000.00

600.00

200.009,800.00

1,665.00

94.058,040.9521銷售部張麗嬌9,000.00

600.00

200.009,800.00

1,554.00

97.388,148.6222車間管理薛海靜14,200.00

600.00

200.0015,000.00

2,553.00

2,000.00163.4112,283.5923車間管理鄭麗雪12,000.00

1000.001,000.00200.0014,200.00

2,109.00

2,000.00152.7311,938.2724生產(chǎn)人員馮寧寧6,000.00

600.00

200.006,800.00

1,110.00

20.705,669.3025生產(chǎn)人員謝金