办公室人员的工资是管理费用呢还是应付职工薪酬
贷直接写现金可以吗
推荐回答（4个）
发工资是要分两部分的，首先要计提工资，即不同的人员工资计入不同的成本或者费用，办公室人员的工资一般来说应该计入管理费用，所以计提工资时
借：管理费用
贷：应付职工薪酬
然后还有第二部分，是发放工资的分录
借：应付职工薪酬
贷：银行存款/现金等
从问题上看，你会计知识还要加强学习！！首先，工资核算必须要通过“应付职工薪酬”科目，同时办公室人员工资要进入“管理费用”，单就这一笔来说，要做如下分录
计提分配时：
借：管理费用-职工薪酬 5000
贷：应付职工薪酬-工资 5000
发放时：
借：应付职工薪酬-工资 5000
贷：现金（银行存款） 5000
最终应该是计入管理费用的，也通过应付职工薪酬核算的。 你没问清楚，办公室人员工资可以说是管理费用也可以说是应付职工薪酬，看你是在什么情况下
写不写现金是看你在什么情况下啊！
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