Enterprise to the canteen to allocate costs or for the canteen to purchase facilities, pay canteen staff wages, etc., in the enterprise accounts debit "payable compensation - welfare expenses", credit "bank deposit";

If you let the staff bear part of the meal costs, you should first deduct the staff meal costs, debit "bank deposit", credit "bank deposit".

If employees are asked to bear part of the meal expenses, the enterprise should first deduct the meal expenses of the employees, debit "bank deposits" and credit "other payables - canteen". The meal fees paid by the enterprise and the employees are credited to "Meal Income", and the daily expenditure on various kinds of fuel, oil, salt and raw materials are credited to "Meal Costs", and the billing requirements are the same as those of the internal canteens which are not independently accounted for.

Expanded information:

Enterprise units should be in accordance with the following provisions of the financial statements:

(a) the financial statements of the enterprise by the accounting statement and its Notes. Accounting statements include the balance sheet, income and expenditure statement and financial subsidies income and expenditure statement.

(ii) The financial statements of an institution shall be prepared on a monthly and annual basis.

(3) An undertaking shall prepare and provide externally true and complete financial statements in accordance with the provisions of this system. Institutions shall not violate the provisions of this system, arbitrarily change the basis for the preparation of financial statements, the basis for the preparation of financial statements, the preparation of principles and methods, and shall not arbitrarily change the accounting caliber of the financial statements of the relevant data provided by this system.

(d) the financial statements of institutions should be based on the registration of complete and correctly reconciled books and records and other relevant information compiled to achieve true figures, accurate calculations, complete and timely reporting.

(E) the financial statements of institutions should be the head of the unit and the person in charge of accounting work, the head of the accounting organization (accounting supervisor) signed and sealed.

Baidu Encyclopedia - Accounting System for Institutions