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1 10. 現付員工薪資$26,000,代扣6%所得稅,其分錄為
A 借:應付帳款$26,000,貸:現金$26,000
B 借:薪資支出$26,000,貸:現金$26,000
C 借:薪資支出$26,000,貸:現金$24,440、代收款$1,560
D 借:薪資支出$26,000,貸:現金$25,844、代收款$156