Welfare expenses have a strict scope of the beginning of, not A hodgepodge, put whatever you can. If you get it wrong, the tax office will check the accounts, and adjustments will be made.
The scope of expenditure on welfare, the state is clearly defined, mainly used in the employee's living difficulties subsidies, employees' medical expenses, employees injured at work to go to the field for medical treatment, as well as the welfare sector of the enterprise's expenditures, and so on. Welfare departments mainly include: infirmaries, nurseries and kindergartens. Follows the theme of "Welfare used by enterprises for individual employees". It does not include expenditures for the purchase and construction of collective welfare facilities for employees (e.g., expenditures for the construction of infirmaries, nurseries, and kindergartens, which are listed in the account of "Surplus Surplus"); there are some policy benefits, such as the cost of roasting fires, the cost of labor protection for certain positions, etc., as well as the "medical insurance premiums paid by employees" and the "pension premiums". These are included in "Administrative expenses" together with "Pension insurance", "Unemployment insurance" and "Worker's compensation insurance".
These are the first two items to be included in the "administrative expenses".
If it is included in the welfare expense, it is to be accounted for through the account of employee compensation payable.
Question 2: What accounts should be included in the company meal costs are the company meeting meal for the entry
Borrow: administrative expenses - company funds - meeting costs (meal costs)
Credit: cash on hand or related accounts
is the company holiday meal for the entry
Borrow: payable Employee Compensation - Employee Benefits (Holiday Meal Expenses)
Credit: Cash on Hand or Related Accounts
At the same time or at the end of the month, amortized to the cost of costs
Borrow: Production Costs - Basic Production Costs - Employee Benefits (Holiday Meal Expenses)
Borrow: Administrative Expenses - Company Expenses - Employee Welfare (Holiday Meal Expenses)
Debit: Selling Expenses - Employee Welfare (Holiday Meal Expenses)
Credit: Employee Compensation Payable - Employee Welfare (Holiday Meal Expenses)
The issue of employee compensation is not a problem.
Question 3: What accounts are included in the company's employee meals Hello, Accounting Academy Mr. Li for your answer
Borrow administrative expenses - welfare costs Credit cash on hand
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Question 4: What are the accounts of the employee meals good from experience: after the employee meals, after obtaining the catering invoice; the person who handled it In the invoice on the company's welfare, employee meals and other words and sign; and the approval of the head of the unit and sign, credited to the welfare expenses, carry forward the profit and loss;
Borrow: administrative expenses - welfare (or through the accounts payable to account for the employee's salary, and then transferred to the end of the month to the administrative expenses - welfare)
Credit: cash on hand
Borrow: profit for the year
Credit: administrative expenses - welfare
Borrow: profit for the year
Credit: administrative expenses - welfare
Borrow: administrative expenses - welfare
Credit: administrative expenses - welfare : Administrative Expenses - Welfare Expenses
Question 5: internal staff meal costs into what accounting entries Welfare Expenses, but be careful at the end of the year Welfare Expenses accumulated more than 14% of the total wages to be taxed to increase Oh
Question 6: staff meals into what accounts 1, as the question refers to the matter, is generally accounted for in the company's Administrative Expenses - Welfare Expenses among the accounts for accounting. Accounting.
2, standardized practice, usually need to be attached to the background and purpose of the staff dinner and the participants and other relevant instructions.
3, the above is for reference only, please verify, according to the law.
Question 7: What is the account for the cost of employee holiday meals? The boss in the name of the company to invite employees to pay for the meal, in the case of hospitality does not exceed the standard, can be in the business hospitality costs, if the hospitality costs exceed the standard can be in the welfare costs, do not need to deduct personal income tax, because it is not a personal behavior.
Question 8: How do I account for the cost of employee meals? Debit: administrative expenses - welfare expenses (or hospitality) 11464
伐 Credit: bank deposits (cash on hand) 11464
Question 9: Under the new guidelines, the company reunion, meal costs into what accounts? Borrow: payable employee compensation - employee welfare expenses
Credit: cash on hand / bank deposits
Borrow: administrative expenses - employee welfare expenses
Credit: payable employee compensation - employee welfare expenses
Question 10: The cost of the year-end company dinner party How to write the accounting entries? If it is payable to the welfare expenses that need to be accrued? The year-end company dinner expenses are welfare expenses, the entry is as follows (two-step entry):
Borrow: administrative expenses - welfare expenses
Credit: payable to the employee compensation - welfare expenses
Borrow: payable to the employee compensation - welfare expenses
Credit: cash on hand (bank deposits)
The company dinner expense is a welfare expense.