In the process of daily business transactions in the enterprise, it will often obtain a series of catering invoices. So, the enterprise to obtain these invoices, should be how to carry out the account processing, and how to account for it? Next, the Beijing agent bookkeeping company will give you tips!

In fact, the catering invoices can be divided into the following cases:

1, catering invoices are included in the "employee welfare expenses". In the daily practice of the enterprise, the New Year's Eve staff dinner, dining activities are involved in the staff of the enterprise, and employees field work or overtime, etc., the company will often be provided with a working meal, therefore, such catering invoices should be included in the "employee welfare".

2, catering invoices are included in the "travel expenses". Currently, some enterprises have employees traveling on business, there are cash subsidies, while some enterprises are reimbursed according to the employee's food and beverage invoices occurring during the business trip. Therefore, if the employee's personal travel during the subsidized standard within the catering consumption, should be included in the "travel expenses".

3, catering invoices are included in the "business hospitality". The so-called business hospitality, which refers to the needs of the enterprise for the operation of the business and the payment of entertainment costs, but also more sociable entertainment costs, including: catering, food, normal recreational activities, such as hospitality meals, hospitality cigarettes and tea, and so on. Therefore, the catering invoices incurred by the enterprise to invite customers, etc., should be included in the category of "business hospitality".

4, catering invoices are included in the "meeting expenses". In the process of business operation and management, it will often hold a variety of meetings, inviting some customers, suppliers, employees and so on. And during the meeting, often some transportation, accommodation, food and beverage costs. Therefore, the pre-tax deduction of the catering invoices obtained during the meeting is not a problem, but the enterprise generally needs to provide the notice related to the meeting as well as the information proving the authenticity of the meeting expenses.

In addition, after clarifying how to account for catering invoices, Beijing Agent Bookkeeping Company suggests that enterprises should also pay attention to avoiding the following misunderstandings during the accounting treatment of catering invoices:

1. All catering expenses are business entertainment expenses. In fact, in the normal business activities of enterprises, meal expenses arise for different reasons. Therefore, it is inappropriate for enterprises to equate meal expenses with business hospitality expenses. This is because business hospitality expenses include meal expenses, but meal expenses are not always business hospitality expenses.

2, travel expenses obtained VAT invoices are deductible. In the actual accounting process, travel expenses in the meal expenses whether or not to obtain VAT invoices, are not deductible input tax. Therefore, meal expenses in employee education expenses, meeting expenses, board of directors' fees and other related costs other than travel expenses need to be separately accounted for or separately shown.

The above is how to account for catering invoices and the misunderstanding of catering invoices that need to be noted. Beijing agent bookkeeping company believes that the understanding of catering invoices into the norms, for the enterprise professional accounts processing is of great significance, therefore, the enterprise financial personnel must pay attention to this. In addition, if you have any questions about how to account for catering invoices, you can also seek professional Beijing agency bookkeeping company for detailed consultation.