1, the enterprise canteen should set up a separate auxiliary account to calculate the canteen income and expenditure, which is used to calculate the canteen expenditure. When the enterprise pays for the canteen:

Borrow: other receivables-canteen

Loan: monetary funds

At the end of the month, the canteen will issue a canteen settlement receipt to the finance department according to the expenses belonging to the enterprise calculated in the auxiliary account. According to the settlement receipt, the finance department:

Borrow: management expenses-employee welfare expenses

Loan: other receivables-canteen

2. The fixed assets purchased by the enterprise for the canteen belong to the company's welfare equipment and shall not be deducted from the input tax:

Borrow: fixed assets

Loan: monetary funds

When depreciation is accrued:

Borrow: management expenses-employee welfare expenses

Credit: accumulated depreciation

3, the enterprise to the canteen staff salary:

Borrow: management expenses-employee welfare expenses

Loan: wages payable to employees.

Extended data:

In order to reflect and supervise the increase and decrease of other receivables and their balances, enterprises should set up "other receivables" for accounting.

Debit "other receivables" account, account for the increase of other receivables, and credit "recover other receivables" account. The ending balance is generally on the debit side, reflecting other receivables that have not been recovered by the enterprise.

A, this accounting enterprise in addition to deposit margin, lending funds, buy financial assets for resale, notes receivable, accounts receivable, prepayments, dividends receivable, interest receivable, insured deposits receivable, receivables, reinsurance receivables, reinsurance receivables,

Accounts receivable, temporary payments other than reinsurance reserve and long-term receivables.

Two, this course should be in accordance with other receivables and other units (or individuals) for detailed accounting.

Three, the enterprise other receivables, temporary payments, debit the subjects, credited to the relevant subjects; When recovering or reselling various funds, debit "cash", "bank deposit" and "compensation expenses" and credit this account.

Four, the final debit balance of this course, reflecting other receivables that have not been recovered by the enterprise.