About how to account for the canteen expenses, the relevant contents are as follows:

The account entry of canteen expenses is mainly divided into two situations: first, the canteen operated by the company will be directly included in the company's cost or expense account; Second, the external canteen is reimbursed to employees through invoices and other forms, and the expenses are accounted into employees' personal accounts. The following will introduce in detail the accounting method and related regulations of the staff canteen expenses.

1. canteen operated by the company:

canteen operated by the company refers to the place operated by the company to provide catering services. In this case, the canteen expenses will be recorded as the cost or expense account of the company. The specific entry method can be determined according to the company's accounting policy, and the general accounting subject is "canteen expenses" or similar subjects.

2. reimbursement for external canteens:

some companies will cooperate with external canteens for the convenience of employees, and handle related expenses through reimbursement. In this case, employees will provide relevant invoices or vouchers to the company for expense reimbursement after spending in the external canteen. The company will account for these expenses according to the reimbursement policies and procedures.

3. Entry method of employee account:

If the company adopts the form of employee account to manage the canteen expenses, the expenses will be directly entered into the employee's personal account. When employees spend money in the canteen, the relevant expenses will be deducted from the employee's account. This way can better realize the management and settlement of expenses, and facilitate the accounting and recording of companies and employees.

4. Relevant tax regulations:

The company shall abide by relevant tax regulations when recording the canteen expenses. According to the national tax laws and regulations, canteen expenses can enjoy certain preferential tax policies. The company needs to report the accounting of canteen expenses to the tax authorities in accordance with the regulations, and keep relevant vouchers and bills as the basis for tax audit.

summary: the way of recording the canteen expenses mainly depends on the management form of the canteen and the management policy of the company. For the canteen operated by the company internally, the expenses are included in the company's cost or expense account;

for the reimbursement method of external canteen, the expenses can be credited to the employee's personal account. No matter which accounting method is used, the company needs to abide by relevant tax regulations and keep relevant vouchers and bills.