问题已解决
餐飲行業(yè),基層服務(wù)人員工資進(jìn)什么科目
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如何做進(jìn)主營業(yè)務(wù)業(yè)務(wù)成本?需要在哪個科目里面過渡一下?會計法中哪條解釋了這個?
01/28 08:21
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01/28 08:31
需要在其他科目過渡嗎?
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01/28 08:38
會計準(zhǔn)則中哪一條有規(guī)定的?
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01/28 08:16
你好,餐飲行業(yè)基層服務(wù)人員工資可以直接計入主營業(yè)務(wù)成本,行政人員工資計入管理費用
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王琳老師 
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01/28 08:28
餐飲業(yè)為服務(wù)業(yè),服務(wù)人員提供的服務(wù)是成本之一。
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01/28 08:32
不需要,直接計入主營業(yè)務(wù)成本 貸方應(yīng)付職工薪酬
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01/28 08:44
會計準(zhǔn)則中沒有這一項細(xì)化明確規(guī)定,可以參照小企業(yè)會計準(zhǔn)則中第六章中規(guī)定營業(yè)成本,是指小企業(yè)所銷售商品的成本和所提供勞務(wù)的成本,人工工資就屬于服務(wù)業(yè)的勞務(wù)成本
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