7月支付老板体检我当时的分录是 1、计提： 借-管理费用-体检费 4500 贷-应付职工薪酬-福利费 4500 2、凭发票入账：借-应付职工薪酬-福利费 4500 贷-库存现金 4500 

10月合并9月工资申报并缴纳个税，现在我分录要怎么写呢？ 
发工资时：借-应付职工薪酬29349                                                                                                                   
                 贷-银行存款24345.2                                                                                    
                贷-其他应付款354.8                                                                                          
                贷-？              4649