<form id="x99fl"></form>

              <address id="x99fl"><nobr id="x99fl"><menuitem id="x99fl"></menuitem></nobr></address>

                    企業自辦職工食堂的費用怎樣核算

                  1. 作者:快學會計鄧老師
                  2. 來源: ?
                  3. 發表于02-02?
                  4. 被閱讀547
                  5. 企業自辦職工食堂的費用怎樣核算

                    工業企業一般都涉及到職工食堂如何進行核算、如何進行賬務處理的問題,大型企業職工食堂一般單獨核算,配備的有會計人員和出納人員,這里不再贅述,下面主要介紹中小型工業企業職工食堂如何進行會計核算的問題,職工食堂買菜會涉及到很多白條,每次都去稅務局代開發票也不太現實,特總結出如下方法,供參考:

                    1、職工食堂辦理統一飯卡,員工交的餐費,也就是充值款一律交到財務部,由伙食管理委員會進行充值,財務部會計處理如下:

                    借:現金,貸:其他應付款-職工食堂代收款

                    2、由于員工繳納的餐費都很少,公司一般會給予補貼,如員工每次刷卡就是2元一餐,但實際成本可能是5元,所以公司就會補貼一部分,一般是按每人每天5元補貼,財務部每月將每位員工補貼的餐費并入工資表,然后再扣除,掛賬其他應付款,每月發工資時。

                    借:應付職工薪酬,貸:現金,應交稅費-個人所得稅,其他應付款-職工食堂代收款

                    3、給伙食管理委員會一定的備用金,主要根據日常買菜等沒票的雜支費用,假如核定為5000元,日常的買油、面等大額的有發票的,直接到財務部報銷,財務部。

                    借:其他應付款-職工食堂代收款,貸:現金

                    企業職工食堂資金收支可以單獨核算嗎

                    如果是這樣的話,食堂就是獨立的納稅人,應辦理營業執照和稅務登記,企業食堂據有收入都應繳納營業稅。

                    我們單位職工午飯免費,是在福利費核算.另外招待客人的費用,就下招待費了.稅務局也這么認可. 企業職工食堂依據性質分為三類:第一類屬于獨立經營的職工食堂。

                    這類食堂除了為本單位員工提供餐飲服務外,還同時對外提供餐飲服務,猶如飯店或餐飲公司。

                    依據現行“同一法人企業內部可能會有多個獨立的營業稅納稅人”的營業稅制度,這類食堂要依法辦理稅務登記,就其收入繳納營業稅,并按稅法規定購買、使用餐飲業發票。第二類是入駐企業的餐飲公司開辦的職工食堂。

                      專題

                      安徽快3平台安徽快3主页安徽快3网站安徽快3官网安徽快3娱乐 www.188sb.21.sb | www.js27666.com | www.9068ll.com | 563820.com | www.689244.com | www.5700666.com | www.bet36578.com | 4590r.com | 6700000.cc | www.91233k.com | www.dz2899.com | 6556g.com | toucai44.com | www.292269.com | www.798343.com | www.3775622.com | z92266.com | 22117l.com | www.u936.com | www.78680q.com | www.hg0204.com | 2247ll.com | 91019e.net | www.603614.com | www.9187q.com | www.5522js.com | 3121zz.com | vns8i.com | www.589544.com | www.h6630.com | www.508555.com | 160970.com | am775.cc | 2355t.com | www.970358.com | www.14341434.com | www.3239888.com | x48o.com | 5219r.com | d3410.com | www.775703.com | www.68993256.com | www.b8cp.com | www.77537w.com | ylzz2224.com | 123456yy.cc | cdlipu.com | www.9356j.com | www.69567g.com | www.3066w.com | www.qian00.com | 272y.net | 9193.com | 79964f.com | www.w058.com | www.3978c.com | www.06bet8.com | www.bmw1195.com | 1665h.com | 550111d.com | e2146.com | www.755834.com | www.71233p.com | www.w1432.com | www.hg4438.com | www.63877c.com | ahga008.com | 22296jc.com | xinu10.com | www.930557.com | www.68993268.com | www.b35vv.com | www.cmssjm.com | www.7435c.com | s2490.com | 11772007.com | x48e.com | 2190s.com | www.178113.com | www.022c.cc | www.hg5013.com | www.3116e.com | www.088878.com | www.27878gg.com | 1483ww.com | 4182h.com | 4590hh.com | x0066.tv | 3018nn.com | www.314611.com | www.clh1.com | www.085wy.com | www.hg8268.com | www.820021.com | www.5504u.com | www.hg1557.com | www.188589.com | 3245m.com | 6146j.com | s886.com | yh94877.com | 77606o.com | 6698510.com | www.375769.com | www.cha64.com | www.87668s.com | www.28850.com | www.1183066.com | www.71071f.com | www.hndf333.com | www.www-9644.com | www.hg8197.com | www.4xinhao.com | cp088d.com | d8503.com | 76543y.com | e86811.com | 60688.cc | 3435s.com | ts698.com | 8449spj.com | 59599l.com | 818555.vip | 3522.cc | 32212j.com | 56988z.com | ylg12.com | www.80075i.com | www.177534.com | www.244749.com | www.yh8283.com | www.klcpdd.com | www.hg8824.com | www.55616s.com | www.0909v.com | www.pj6522.com | www.yh6789.com | www.ww.t7888.com | www.cp127w.com | www.28758n.com | www.653509.com | www.185ks.com | www.pj733.cc | www.903833.com | www.38200t.com | www.pj7987.com | www.bet1105.com | www.hggj.ac | www.4938g.com | www.0003yh.com | www.hg7644.com | www.00708.com | www.mgdc47.com | www.hv588.com | www.55526p.com | www.1168t.com | www.5446dd.com | www.1851117.com | www.4196s.com | www.8905a.com | www.70669b.com | www.09738.com | www.71399r.com | www.3933z.cc | www.627791.com | www.202419.com | jkglpeixun.com | 2355.com | 36400011.com | 36401122.com | 33115y.com | 88445156.com | www.xpj3368.com | www.xpj220.com | www.554msc.com | www.ylg134.com | www.b30666.com | www.837993.com | www.3208.com | www.919309.com | www.526820.com | 13134688.com | 61326622.com | 4231.com | c51ki64.com | www.799007.com | www.0621gg.com | www.3846x.com | www.40288c.com | www.wn816.com | www.fl62.com | 7744lll.com | i4389.com | k70111.com | 3136bb.com | www.9996xx.com | www.k8kk11.com | www.4996cd.com | www.6889798.com | www.5522g.cc | ylzz8.cc | 44ii8331.com | 24005.com | www.ag6771.com | www.pj20888.com | www.26123cc.com | www.6889779.com | www.055y.cc | www.278965.com | www.gp4672.com | www.111jyh.com | www.5958125.com | www.3cpb.com | 8501414.com | 1813vip.com | 0747mm.com | www.88807s.com | www.559159.com | www.918.com | www.hh8618.com | 2418w.com | 22225309.com | 500000434.com | www.u22365.com | www.184897.com | www.265679.com | www.901013.com | wd6667.com | 0166c.com | www.8058.la | www.433444a.com | www.07679i.com | www.3890f.com | www.36787a.com | 5020.com | 22207u.com | www.5882323.com | www.823250.com | www.c5128.com | 00115003.com | 22dd8331.com | www.60168b.com | www.r3410.com | www.yi770.com | 9539l.com | s3405.com | www.8124f.com | www.c7201.com | www.91233m.com | www.108095.com | 11018p.com | 1288ss.com | www.cntwsm.com | www.9422h.com | www.514977.com | hb2004.com | 2934p.com | www.888wa.com | www.525995.com | www.413552.com | 94111ddd.com | www.bh11345.com | www.79500v.com | www.51515l.com | 2132.com | 11005f.com | www.888233.com | www.flb908.com | www.388634.com | 3522i.vip | www.76060y.com | www.4136k.com | www.7793aa.com | 59889r.com | 8030o.com | www.118vv.com | www.79579.com | 65005.com | 595007.com | www.hg2455.com | www.cp1518.com | bj499.com | rf033.com | www.9679003.com | www.6482b.com | d01311.com | 3301885.com | www.944449.com | www.7239u.com | x33t.vip | 7811rr.com | www.03bet8.com | www.775704.com | 0366.com | www.v6964.com | www.ya2019g.com | 66999193.com | 495663.com | www.28000p.com | www.904854.com | 1294n.cc | www.m.hjjb29.wang | www.4833022.com | xpj4828.com | 2677yyy.com | www.4078k.com | www.560672.com | blm877.com | www.77605z.com | www.78700h.com | 88948666.com | www.zs1199.com | www.42070013.com | 3189z.com | BY30839.com | www.h80288.com | www.275780.com | www.71399q.com | 66648u.com | www.2xinhao.com | www.1466e.com | 21866b.com | 55984t.com | www.vnsr4567.com | 26444l.com | fhpt518.com | www.t32031.com | bo9.co | 2709u.com | www.35700c.com | www.156506.com | 218jc.com | www.4212q.com | www.396477.com | 00048.com | www.7334a.com | www.150928.com | 2019hh.cc | www.115527k.com | baifucp11.com | 224sun.com | www.8c777.com | 6423d.com | www.333222x.com | www.6768991.com | 2613k.com | www.3643q.com | www.00665h.com | 2222k05.com | www.h70088h.com | www.862870.com | puntbee.com | www.4963hh.com | www.027107.com | 228888w.com | www.964964.com | 8722oooo.com | www.173msc.com | www.895853.com | x33f.vip | www.b83377.com | 4880s.com | www.333133g.com | www.9149i.com | 502569.com | www.377838.com | ylg12.com | www.betgobet.com | www.8839m.com | 67888y.cc | www.5099cc.com | 8547gg.com | www.817368.com | www.22030.cc | 6261oo.com | www.2021l.com | 55984q.com | www.28824s.com | www.725106.com | 2535a.com | www.yh7788.bet | kb080.com | www.01885c.com | www.99638i.com | www.pjdc1188.com | www.09299.com | 0hga.com | www.97828s.vip | vns55545.com | www.6662ylg.com | 28758z.com | www.js00773.com | www.591017.com | jixiang14.com | www.99638l.com | 4025s.com | www.s2894.com | 20833c.com | www.jy959.com | 2546q.com | www.4848p.com | www.568565.com | www.35530.com | www.5854o.cc | le888s.com | www.6653g.com | 70118p.com | www.4520022.com | 4508yy.com | www.80188z.com | 70661.com | www.7779833.com | 996622zz.com | www.7033588.com | 06382828.com | www.377606.com | 2381vv.com | www.33224066.com | 7196cc.com | www.df6644.com | www.60007o.com | www.92220746.com | www.81233u.com | www.pj2025.com | www.178211.com | www.3335js.com | www.202423.com | www.77537b.com | www.178612.com | www.33gg940.com | www.006150.com | www.opbet.cc | 4hg7788.com | www.44488.cc | 5003com | www.299488.com | 78808s.com | www.28mscc.com | 3544v.com | www.38345y.com | 3614n.com | www.295002.com | 3304uu.com | www.hbet97.com | 3522uu.com | www.3978s.com | 3122w.com | www.1035w.com | www.56733q.com | www.689477.com | www.77537k.com | www.77210e.com | www.443344.com | 3202d.com | www.88166m.com | hg008.am | www.065915.com | 55545d.com | www.2632p.com | www.0853c.com | www.328477.com | www.9978qq.com | 2329.com | www.4996bj.com | 9506d.com | www.15365c.com | 6647u.com | www.690104.com | www.1770q.com | 86mv.com | www.8645008.com | 34s35.com | www.50051f.com | www.4759kk.com | www.186791.com | www.ks8884.com | ks3334.com | www.55676s.com | 76543y.com | www.820687.com | www.sss355.com | 5509.com | www.60886c.com | pp9993.com | www.996546.com | www.7165502.com | yh888w.com | www.79095z.com | x77304.com | www.960307.com | www.22447712.com | hg999333i.com | www.832255.com | 50020033.com | www.106165.com | www.5504.com | fxc008.com | www.3890p.com | www.58777l.com | 1775uu.com | www.8866kcd.com | 3136mm.com | www.210755.com | www.263289.com | www.899500.cc | 3788gg.com | www.097wy.com | www.js44444.com | ee5144.com | www.jzvip33.com | www.pjguangdong.com | 588-5.cc | www.668puj.com | agg0606.com | www.32123o.com | www.00772b.com | dz883.com | www.374511.com | www.ggv.99233v.com | 47749z.com | www.730625.com | www.999msc.net | 2324yyy.com | www.809296.com | www.6636msc.com | mg7899.com | www.757988.com | www.107015.com | afcp06.com | www.596035.com | www.yk222c.com | 20055511.com | www.287916.com | www.829797c.com | 2381jjj.com | 771906.com | www.7036s.com | www.aicaidd.com | ff555a.com | www.530.cc | www.11227136.com | hk6686.cc | www.cb2788.com | www.j4042.com | 44ss8332.com | hj5068.com:8888 | www.js89x.vip | www.7720h.com | 566670044.com | www.00665c.com | www.577444.com | bcw1234.com | www.399180.com | www.v80288.com | www.033033j.com | 55995004.com | www.33063.cc | www.p86.com | 4809p.com | 9121902.com | www.h6610.com | www.88021ii.com | 224940.com | www.589144.com | www.9570112.com | www.a3a000.net | 3983013.com | www.okw0.com | www.28000d.com | 6137x.com | lc99k.com | www.0014y.com | www.821623.com | 1077ppp.com | pu22pu22.com | www.065wy.com | www.C6371.COM | 50025577.com | 44jj8331.com | www.979738.com | www.huayi388.com | www.6491s.com | zhibet188.com | www.557894.com | www.44118e.com | www.88807t.com | so222.cc | 8294f.com | www.99638f.com | www.sg8886.com | 6220o.com | miyaonv.com | www.c9337.com | www.4996sx.com | www.300t.com | 7555z.com | feicai0436.com | www.68682m.com | www.56655j.com | 1775bb.com | 11422b.com | www.265990.com | www.7004k.com | www.mailebi.com | 8036d.com | 30019w.com | www.500227.com | www.99094l.com | www.444540.com | 2019q.cc | 37688l.com | www.022174.com | www.88266h.com | www.rd789.com | www.yh1133.com | 3566cc.com | 81511a.com | www.fo54.com | www.0600p.cc | www.4116j.com | 6868nn.cc | 65561155.com | ule8.vip | www.44clf.com | www.99552ww.com | www.88zz.cc | 88905151.com | 8522uuuu.com | 0747cc.com | www.590777a.com | bwin8m.com | 08820099com | www.394677.com | www.99677f.com | www.4136d.com | www.539suncity.com | 56988r.com | 69445599.com | 3178w.com | www.927133.com | www.86333e.com | www.899699.com | www.sb84.com | z2554.com | 50883.com | hh697.cn | www.547577.com | www.77801d.com | www.533880.com | www.40789b.com | www.546001.com | 22299hh.com | 55967p.com | 237.com | www.810716.com | www.28891f.com | www.55060f.com | www.3709889.com | www.593858.com | js5011311.com | jsjlb9.com | 81511a.com | www.330652.com | www.9356m.com | www.350c7.com | www.4963zz.com | www.929777.com | www.ag6.com | 26444y.com | 4556p.com | 45888c.com | 0788.com | www.566897.com | www.5854m.cc | www.4331b.com | www.4196a.com | www.yin3737.com | www.xpj4464.com | www.mg4355888.com | 7742nn.com | 3559bbb.com | 20042.com | 33vn77.com | www.132918.com | www.892070.com | www.29277d.com | www.7249f.com | www.1429g3.com | www.77731x.com | www.33354.com | www.3643u.com | www.13602477523.com | 588eee.cc | 88851s.com | 11749.com | 88740a.com | qq7819.com | 2698n.com | www.166127.com | www.rcw8855.com | www.11gpc.com | www.53900d.com | www.hg810.com | www.r99999.com | www.7892.com | www.00618i.com | www.w12111.com | www.700hm.com | www.zs5588.com | www.655msc.com | www.223456w.com | www.6033r.com | x86002.com | 2846w.com | kk7742.com | s7742.com | 7726mmm.com | 3435d.com | 30178877.com | 0343h.com | feicai0858.com | y1253.com | 59522w.com | 3222r.cc | 2306x.com | 11000.com | 77885002.com | 3550c.com | yd91.com | qq7703.com | xx888g.com | 1669i.com | yyy5144.com | 4036y.com | 6150v.com | 11173355.com | 1331vv.com | 1413.com | 58885365.com | boyingyule.com | hg21210.com | bet577f.com | 600089v.com | 7240t.com | 55967z.com | 4808u.com | 3664yh.com | 4000853.com | t3144.com | v01234.com | www.81866l.com | www.546004.com | www.vns8892.com | www.87680m.com | www.0907ww.com | www.hg486.com | www.js297.com | www.12706.com | www.5504h.com | www.pj88n.com | www.i1432.com | www.106846.com | www.35996.com | www.4923z.com | www.50080n.com | www.79gcw.com | www.811597.com | www.375769.com | 9539u.com | ei59.cn | 80878u.com | 0208.com | 991381.com | 2864f.com | www.033033r.com | www.33355508.com | www.xpj2025.com | www.770405.com | www.19019v.com | www.63606x.com | www.90555.net | www.29277m.com | www.976868.com | www.378017.com | 23800w.com | feicai0311.com | 6175ll.com | 8381aa.com | 79964l.com | www.zzzz0261.com | www.js815.com | www.1759.com | www.883399b.com | www.506234.com | www.mcw4.com | www.235117.com | 32126u.net | 5589c.com | 20160044.com | 6600mmmm | www.142336.com | www.13555a.com | www.5517bbb.com | www.d17848.com | www.cf9905.com | www.91233u.com | JS1388p.com | 5219l.com | 2019l.cc | www.7111j.com | www.998855t.com | www.js89z.vip | www.15355p.com | www.501324.com | 91019v.com | ctxcp26.com | gg56988.com | www.333685.com | www.u948u.com | www.299770.com | www.2875f.com | www.150957.com | sha0777.com | 3482p.com | www.hg9092.com | www.779333.com | www.2021r.com | www.52072t.com | www.393477.com | hb7377.com | tm700.com | www.7435i.com | www.hg7695.com | www.758908.com | www.5091y.com | www.77801a.com | y52777.com | js11213.com | www.777444j.com | www.mhcp2.com | www.179107.com | www.842686.com | jnhpjx.com | 4461j.com | www.s8866.com | www.11599066.com | www.99094w.com | www.895010.com | 3550v.com | 7736p.com | www.537bet.com | www.099923.com | www.179158.com | www.433737.com | 5429.com | 1077ddd.com | www.111hg1115.com | www.4196y.com | www.3126a.com | 53201133.com | 3676vip.com | www.7338007.net | www.0057c.com | www.78700k.com | www.80065o.com | 0201bb.com | www.d67783.com | www.hg1266.com | www.154405.com | www.230635.com | 7702666.com | 20204.com | www.98923.com | www.99099hh.com | www.51515e.com | 4167q.com | www.38200f.com | www.99113v.com | www.66069.cc | aoyu22.com | bet010.com | www.191949.com | www.52062p.com | www.561502.com | 3032.com | www.5699v.com | www.83568t.com | www.21202m.com | laoshi2.com | 84494444.com | www.hg7684.com | www.37377f.com | www.040438.com | 4167w.com | www.7979w.net | www.50685c.com | www.606920.com | 9464001.com | www.9374b.com | www.77658xx.com | www.858856.com | 3453.com | www.ao499.com | www.680588.com | www.c133.vip | 2js345.com | www.pj5901.com | www.xpj618.com | www.807835.com | 365102b.com | www.yh3333.cc | www.491977.com | www.703027.com | cai89.cc | www.7776358.com | www.288021.com | www.156506.com | 44009193.com | www.js936.com | www.89894r.com | 915610.com | 2846e.com | www.bet91481.com | www.808712.com | 5360q.com | www.js50333.cc | www.272259.com | 2535.com | 0033b.cc | www.5309678.com | www.630565.com | 32666c.com | www.jnh885.com | www.80065m.com | 7811c.com | www.c50336.com | www.wns123c.com | www.81233e.com | duch019.com | www.1343.com | www.810601.com | ll3405.com | www.6y7y.net | www.5095u.com | 3245e.com | www.567sbet.com | www.xj456789.com | 5478a.com | www.914700.net | www.yz7708.com | zzylc4.com | 1389tt.com | www.69567u.com | 44nn8332.com | 44488k.com | www.369401.com | 66300vip13.com | blh2018.com | www.http://07771.com/ | www.107501.com | blh0011.com | www.89677a.com | www.030310.com | jjjj000.com | www.g7764.com | 9607588.online | LXYL364.com | www.44118e.com | 2776x.com | www.hg9953.com | www.62778844.com | o3410.com | www.33928a07.com | www.533574.com | 2214gg.com | www.6178007.com | www.3478i.cc | d82365.com | www.dzh1133.com | www.573667.com | 22pp8332.com | www.781516.com | v0099.tv | www.888vip9.com | www.cp1518.com | 3189yy.com | www.11119dz.com | www.ck5589.com | 7605e.com | www.04567l.com | www.332750.com | 7141oo.com | www.4809j.com | 5504v.com | www.223aa.net | www.cf9904.com | 13879455.com | www.00778h.com | 61652z.com | www.y27229.com | www.8499l.com | hg00000.com | www.4963h.com | gfcptz.com | www.vns1n1.com | www.50026b.com | 5566hhgz.com | www.4212w.com | feicai0436.com | www.he0033.com | www.64059.com | ccc3405.com | www.cn365v.com | 11229193.com | www.0040yyy.com | www.c5619.com | 7570.com | www.56011o.com | 1389ee.com | www.123377.com | www.193722.com | www.pj550055.com | www.61655x.com | 86611l.com | www.sha0055.com | k85686.com | www.xpj7233.com | www.586960.com | 6002o.com | www.83033d.com | hhvip86.com | 34w35.com | www.6491f.com | www.98599.cc | 6613655.com | www.00829p.com | www.hy9311.com | 97799e.com | www.954321y.com | 3846www.com | www.4996fs.com | 20550580.com | www.02110.com | 88851m.com | www.pj888055.com | www.715585.com | 9421sx2.com | www.66201.cc | dz3666.com | www.11mgm777.com | 5350x.com | www.33678pp.com | zhcp59.com | www.255837.com | 118888d.com | www.105242.com | 3678ww.com | www.16290099.com | www.178752.com | www.4972ww.com | www.626212.com | www.280280.com | www.cb3988.com | 3868amyhzz.com | www.3933v.cc | 3379cc.com | www.54400b.com | 88885309.com | www.pj56f.com | 70118o.com | www.68203dd.com | 63965555.com | www.0343h.com | 38244g.com | www.707772.com | 4488y.com | www.9484.com | 5219w.com | www.tai3355.com | 7249v.com |