问题已解决
請問,開股東會,股東在外就餐,餐費如何入賬?
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借管理費用,福利費貸,應付職工薪酬,借應付職工薪酬貸銀行存款。
2021 09/10 11:30
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2021 09/10 11:32
不入管理費用/董事會?
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2021 09/10 11:32
為何是福利?
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郭老師 
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2021 09/10 11:35
你好
公司股東聚餐計入什么會計科目?
答:計入應付職工薪酬職工福利費;
分錄如下:
已執(zhí)行新會計準則:
1、報銷時:
借:應付職工薪酬--職工福利費
貸:庫存現(xiàn)金
2、計提時:
借:管理(銷售)費用--職工福利費
貸:應付職工薪酬--職工福利費
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2021 09/10 11:35
與單位內部職工聚餐是一樣的。
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2021 09/10 11:37
好的,謝謝老師!
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2021 09/10 11:38
不用客氣,工作愉快。
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