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		<description><![CDATA[&#160; 失业保险金退回如何记账? 单位工资单多扣了失业金,现在退回员工的会计账务处理是:] 1、冲回多计提的工资: 借:管理费用-工资(红字) 贷:应付职工薪酬(红字) 2、冲回多扣的失业金: 借:应付职工薪酬(红字) 贷:其他应收款-社保(红字) 3、退回员工时: 借:其 [&#8230;]]]></description>
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