When it comes to meals, there are too many accounts that can be included. Business entertainment expenses, meal travel expenses, employee welfare expenses ..... are as complicated as garbage sorting.

But you don't have to worry, just sort out the actual causes of the meal expenses and count them into related subjects. Next, let's take employee Xiao Chen as an example to see which accounting subjects should be included in common meals.

First, business entertainment expenses

Xiao Chen went out to talk about cooperation with customers because of business needs, and invited customers to dinner in the evening, which cost 411 yuan. The accounting entries are as follows:

Debit: management expenses-business entertainment expenses 411 yuan

Loan: bank deposit 411 yuan

The reasonable entertainment expenses incurred by the company due to the needs of production and operation can be included in business entertainment expenses. For example, dinner expenses incurred due to business needs, such as social intercourse, banquets, and entertaining customers.

according to the regulations, as long as the enterprise can provide true and effective vouchers or certification materials, it can deduct the enterprise income tax before tax within a certain range.

the vouchers and supporting materials to be provided include: invoice, business purpose, business relationship with the entertainer, time and place of entertainment, etc.

ii. Travel expenses

Xiao Chen was sent to Shenzhen on business, during which he incurred a meal fee of RMB ***151, which met the company's travel expenses standard. The accounting entries are as follows:

Debit: management expenses, travel expenses, 151 yuan

Credit: bank deposit, 151 yuan

If employees are on business trips, the enterprise will give them food and beverage subsidies within certain standards, which can be included in the travel expenses. There are different policies in the whole country on whether it is necessary to provide invoices for travel expenses. Please follow the local policies. However, basic information such as the name, location, reason and payment voucher of the employee on business trip need to be saved.

in addition, it should be noted that if an employee entertains a customer on business during a business trip, the meal expenses incurred should be included in the business entertainment expenses, and the employee's personal meal allowance should be included in the travel expenses.

Take the previous example. If Xiao Chen entertained customers in Shenzhen, then this 411 yuan should be included in the business hospitality summary.

Third, meal fee

There is a canteen in the park where Xiao Chen Company is located, and the company arranges meals in the canteen in a unified way. Xiao Chen sometimes needs to talk about cooperation with other companies in the same city, and sometimes he doesn't have time to go back to the park cafeteria for dinner at noon. According to the company's regulations, he subsidizes 21 yuan every meal, and in October, he subsidizes 121 yuan. The entries are as follows:

Debit: management fee of meal fee 121 yuan

Credit: bank deposit of 121 yuan

According to the regulations, if employees cannot return to the company for dinner due to work needs, they can receive meal fee according to the actual number of missed meals. At the same time, there must be corresponding reimbursement vouchers, which are issued according to the corresponding vouchers. Meal fee generally does not need to pay personal income tax. However, some units will grant subsidies to employees in the name of meal-missing subsidies. In this case, it is necessary to count them into "salary income" and pay personal income tax. Therefore, when reimbursing meal fee, there must be sufficient reimbursement vouchers to prove that the company does not provide wage subsidies.

IV. Employee welfare expenses

A few days ago, Xiao Chen's department organized an employee dinner, which cost 2,111 yuan. If Xiao Chen belongs to the management department, the entries are as follows:

Debit: employee salary payable-employee welfare expenses 2111

Loan: bank deposit 2111

welfare expenses carried forward in the current month

. In addition, due to overtime and other reasons, meals such as overtime work meals provided by enterprises for employees of this unit can also be included in employee welfare expenses. For individual employees, this kind of meal subsidy does not belong to personal income and does not have to pay personal income tax. For enterprises, employees' welfare expenses that do not exceed 1.4% of total wages can be deducted from enterprise income tax before tax.

V. Staff education funds

Xiao Chen went to attend staff technical training and paid a meal fee of 111 yuan. The accounting entries are as follows:

Debit: salary payable to employees-employee education funds of RMB 111

Credit: bank deposit of RMB 111

According to regulations, training-related expenses such as meals, transportation fees and accommodation fees incurred during employee training can be recognized as employee education funds. Pre-tax deduction can be made for the part where the total amount of employee education funds does not exceed 8% of the total wages.

according to the above five small examples, you must have found that different meals need to be included in the corresponding subjects according to the actual reasons. Because of the limited space, I won't give examples one by one. Xiaobian made a simple summary chart, so you can save it.

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