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企業(yè)將自產(chǎn)的食品用于職工食堂的會計(jì)分錄
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你好
借:應(yīng)付職工薪酬—非貨幣性福利
貸:主營業(yè)務(wù)收入
應(yīng)交稅費(fèi)—應(yīng)交增值稅(銷項(xiàng)稅額)
借:主營業(yè)務(wù)成本
貸:庫存商品
借:生產(chǎn)成本
管理費(fèi)用
銷售費(fèi)用等
貸:應(yīng)付職工薪酬—非貨幣性福利?
2022 08/11 13:21
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2022 08/11 13:23
所有權(quán)沒關(guān)系!不確認(rèn)收入吧
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2022 08/11 13:23
你好,企業(yè)將自產(chǎn)的食品用于職工食堂,是需要做收入處理的?
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2022 08/11 13:23
哪和將自產(chǎn)的食品發(fā)放給員工的處理一樣嗎?
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2022 08/11 13:24
你好,是的,是這樣的
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2022 08/11 13:26
個人認(rèn)為不一樣:前者會計(jì)上不確認(rèn)收入,但要交增值稅,后者會計(jì)上確認(rèn)收入
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2022 08/11 13:31
你好,都是需要確認(rèn)收入的?
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