Corporate staff meal costs should be accounted for through the accounts payable to employees, staff meal costs should be included in the accounts payable to employees - welfare expenses, the accrual is debited to production costs, administrative expenses, selling expenses, etc., credit payable to employees - welfare expenses. When paid, debit: payable employee compensation - welfare expenses, credit: bank deposits.

The need to be based on the specific circumstances of the meal to determine what to charge to the account:

1, entertaining customers with a working meal, into the management costs - business hospitality;

2, business trips, into the management costs - travel expenses

3, meetings, into the management costs - meeting expenses

4, training, into the management costs - employee education expenses

5, daily staff canteen, into the administrative expenses - employee welfare expenses

6, daily meal subsidies, into the administrative expenses - employee welfare expenses or related accounts detailed corresponds to the - payable staff remuneration

7, the collection of staff meal expenses, other receivables ......... ...

If the payment is made in the form of cash, the formation of the employee's recurrent income, should be calculated to pay personal income tax. In financial accounting, it does not have to be included in the total wages, can be directly included in the manufacturing costs or administrative expenses.

Can not be counted as wages, otherwise it should be counted in the wages of employees to pay personal income tax, the end of the year in the calculation of income tax to be taxable salary deductions. There are invoices will be reported directly, when it occurs: debit: payable welfare expenses credit cash or bank deposits.

Working meals are divided into two kinds, one is free, the other is charged, but the charge of this kind has a characteristic, is cheap, the dish is sparse. However, due to the improvement of the living standard of the people nowadays, everyone is willing to spend money to eat better, so there are also many kinds to choose from, it just depends on the degree of democracy of each company.