问题已解决
你好,老師,食堂買的菜,肉啊都屬于什么費,分錄怎么做
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屬于福利費用,分錄是:
借:管理費用——福利費費(或借:銷售費用——福利費、制造費用——福利費等科目)
貸:應付職工薪酬——福利費
同時,借:應付職工薪酬——福利費
貸:銀行存款(或庫存現(xiàn)金、其他應收款等科目)
2023 04/07 15:18
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2023 04/07 15:19
要交個稅嗎
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2023 04/07 15:19
那如果每天中午給員工定的快餐也是福利費咯
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2023 04/07 15:21
這個不需要繳納個人所得稅,直接就是憑發(fā)票列支福利費。中午給員工訂的快餐也是福利費。
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2023 04/07 15:22
那給員工定的快餐都是工人吃的,這個費用是屬于管理費用-福利費還是制造費用-福利費呢
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2023 04/07 15:22
我平時都是當成本制造費用入了
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2023 04/07 15:23
按員工的性質入制造費用——福利費。
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2023 04/07 15:23
好的,就是還要轉換到應付職工薪酬福利費上面去
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2023 04/07 15:24
是的,應付職工薪酬就是一個過渡性科目
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