判断题企业按国家规定缴纳住房公积金时，应借记“管理费用”账户，贷记“银行存款”账户。A对B错
判断题
企业按国家规定缴纳住房公积金时，应借记“管理费用”账户，贷记“银行存款”账户。
A
对
B
错
参考解析
解析：
企业缴纳公积金时，借记"应付职工薪酬"，贷记"其他应收款--住房公积金"或"银行存款"。
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