Enterprises called out for employees to open rice invoices for work meals accounting entries how to do

1, as the question said, should be asked to the sales side of the invoices issued by the contents of the facts in line with the appropriate, otherwise, the other party such as the failure to invoice truthfully by the tax or judicial authorities, the party receiving the invoice will be implicated in the tax risk.

2, please operate truthfully, ask for the corresponding invoice for the working meal, generally can be debited to the administrative expenses (welfare expenses), credited to the bank deposit account. If it is a normal working meal, it is usually not necessary to deal with it as a reception meal.

3, the above is for reference only, please verify, according to the law. "Compensation payable to employees" accounting account.

Accounting entries:

Borrow: Employee Compensation Payable - Employee Welfare

Credit: Bank Deposit

How to make accounting entries for the purchase of rice and oil lei for the employees of the enterprise to open the Chinese food

The implementation of the new accounting standards

1. Borrow: Employee Compensation Payable - Employee Welfare Expenses

Credit: Cash on Hand Credit: Cash on hand / bank deposit

2. Debit: Administrative expenses - Employee welfare expenses

Credit: Employee remuneration payable - Employee welfare expenses

If the new accounting standards have not been implemented

Debit: Administrative expenses - Employee welfare expenses

Credit: Cash on hand / bank deposit

Employee welfare expenses shall not exceed 14% of the total wages and salaries paid for the whole year. 14%, if exceeded, the exceeding part of the end of the year income tax settlement, need to do tax adjustment.

What should be the accounting entry for the workers' dinner?

If it is the production department of the workers dinner, accounting entries are generally:

Borrow: manufacturing costs - welfare costs

Credit: cash on hand

If it is the functional departments of the people dinner, accounting entries are generally:

Borrow: administrative expenses

Borrow: Administrative Expenses - Welfare Expenses

Credit: Cash on Hand

If it's a dinner party for people in the sales department, the accounting entry is generally:

Borrow: Selling Expenses - Welfare Expenses

Credit: Cash on Hand

borrow: payable welfare expenses

credit: cash (or bank deposits, etc.)

end of the month carry:

borrow: administrative expenses - welfare expenses

credit: payable welfare expenses

you can also do without the step of the payable welfare expenses, debit directly to the administrative expenses

What is the accounting entry for a restaurant company that rebates 20% of the rebate from the sale of wine for employee awards? Thank you!

Debit: Employee Compensation Payable - Welfare Expenses

Rice processing plant to farmers to buy rice their own purchase invoices, accounting entries how to do

All financial personnel circulate agribusiness tax policy details

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How to make accounting entries for the opening of the staff dormitory digital TV

For the staff to spend a variety of expenses for the welfare of employees, the accounting entries are: Debit: Administrative Expenses - Welfare Credit: Cash