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职工食堂装修费怎么做账

2020-09-14 来源:泛亚电竞注册 阅(yue)读(du)量:2456

导读:很多找工作的话愿意到大型企业去,就是因为大型企业的话福利待遇会要好一点,比如说会有员工宿舍和员工食堂等,大企业的话一般都是自建食堂,就需要先装修,那职工食堂装修费怎么做账?具体的解答请看小编整理的相关资料,相信大家阅读完后会有清晰的认识.

职工食堂装修费怎么做账

如果金额大可以(yi)入(ru)到待(dai)摊(tan)费(fei)用科目(mu),之后摊(tan)分,入(ru)管理费(fei)用-福利(li)费(fei).

职工(gong)食堂的费(fei)用会计上怎么做账

《财(cai)政部关于企(qi)(qi)业(ye)加强职(zhi)工(gong)福(fu)利(li)费(fei)(fei)财(cai)务(wu)管理(li)(li)的(de)通知(zhi)》(财(cai)企(qi)(qi)〔2009〕242号)第一条规(gui)定,企(qi)(qi)业(ye)职(zhi)工(gong)福(fu)利(li)费(fei)(fei)是指(zhi)企(qi)(qi)业(ye)为(wei)(wei)职(zhi)工(gong)提供的(de)除(chu)职(zhi)工(gong)工(gong)资、奖金(jin)、津贴、纳入(ru)工(gong)资总(zong)额管理(li)(li)的(de)补(bu)贴、职(zhi)工(gong)教育经费(fei)(fei)、社会保(bao)险费(fei)(fei)和补(bu)充养老(lao)保(bao)险费(fei)(fei)(年金(jin))、补(bu)充医(yi)疗保(bao)险费(fei)(fei)及住房公积(ji)金(jin)以(yi)外的(de)福(fu)利(li)待遇支出,包括(kuo)发放给职(zhi)工(gong)或为(wei)(wei)职(zhi)工(gong)支付的(de)以(yi)下各项现金(jin)补(bu)贴和非货币性(xing)集(ji)体福(fu)利(li):

(一)为职(zhi)工(gong)(gong)卫(wei)生(sheng)保健、生(sheng)活等发(fa)放或支付的(de)各项现金补(bu)贴(tie)和非货币性福利,包括职(zhi)工(gong)(gong)因公外地(di)就医费(fei)(fei)用、暂未实(shi)行医疗(liao)统筹企业职(zhi)工(gong)(gong)医疗(liao)费(fei)(fei)用、职(zhi)工(gong)(gong)供(gong)养直系亲属医疗(liao)补(bu)贴(tie)、职(zhi)工(gong)(gong)疗(liao)养费(fei)(fei)用、自办职(zhi)工(gong)(gong)食(shi)堂(tang)经费(fei)(fei)补(bu)贴(tie)或未办职(zhi)工(gong)(gong)食(shi)堂(tang)统一供(gong)应(ying)午(wu)餐支出、符(fu)合国家(jia)有关财(cai)务(wu)规定的(de)供(gong)暖费(fei)(fei)补(bu)贴(tie)、防(fang)暑降温费(fei)(fei)等.

(二)企(qi)业尚未分离的内(nei)设(she)集(ji)(ji)体福(fu)利(li)(li)部门(men)所(suo)发(fa)生的设(she)备、设(she)施(shi)和人(ren)员费(fei)用(yong),包括(kuo)职(zhi)(zhi)工食堂、职(zhi)(zhi)工浴室、理发(fa)室、医务所(suo)、托儿所(suo)、疗养院、集(ji)(ji)体宿(su)舍等(deng)(deng)集(ji)(ji)体福(fu)利(li)(li)部门(men)设(she)备、设(she)施(shi)的折旧、维修(xiu)保养费(fei)用(yong)以及(ji)集(ji)(ji)体福(fu)利(li)(li)部门(men)工作(zuo)人(ren)员的工资薪金(jin)、社会保险费(fei)、住房公积金(jin)、劳务费(fei)等(deng)(deng)人(ren)工费(fei)用(yong).

根据上述规定,公司内部(bu)食(shi)堂(tang)为本(ben)单位(wei)员工(gong)(gong)提供(gong)服务(wu),不对外经(jing)营.该食(shi)堂(tang)相应支出属于职工(gong)(gong)福利(li)费范围,应通过"应付职工(gong)(gong)薪酬--职工(gong)(gong)福利(li)费"做账.账务(wu)处理(li)如下:

购入菜(cai)、米、面、油等

借:应付职工薪酬--职工福利(li)费(食堂)

贷:银(yin)行(xing)存款(或现(xian)金(jin))

支付(fu)食堂经(jing)费

借:应付职(zhi)工薪酬--职(zhi)工福(fu)利(li)费(食堂(tang))

贷:银(yin)行存(cun)款 (或现(xian)金)

根(gen)据员工(gong)服务对象分配

借:管理(li)费(fei)用(yong)(销售费(fei)用(yong),制造(zao)费(fei)用(yong)等)--职工福利费(fei)

贷:应(ying)付职(zhi)工(gong)薪酬--职(zhi)工(gong)福利费(食堂(tang))

职工食堂装修费怎么做账

企业职工食堂外包怎么做账

通常认为(wei)(wei)职(zhi)工(gong)(gong)(gong)食(shi)堂是(shi)企(qi)(qi)业(ye)的(de)(de)福(fu)利(li)性(xing)设施,其(qi)发生(sheng)的(de)(de)基本费(fei)(fei)用(yong)(yong)(yong)(包括(kuo)食(shi)堂管理费(fei)(fei)用(yong)(yong)(yong)、食(shi)堂员工(gong)(gong)(gong)工(gong)(gong)(gong)资(zi)及其(qi)资(zi)产折旧(jiu)摊销(xiao)费(fei)(fei)用(yong)(yong)(yong)等)应(ying)从应(ying)付福(fu)利(li)费(fei)(fei)中列(lie)支.如(ru)果职(zhi)工(gong)(gong)(gong)食(shi)堂确属(shu)生(sheng)产经(jing)营(ying)必需(xu),如(ru)因离城较远(yuan)而(er)确实无(wu)法(fa)返(fan)城就(jiu)餐,则(ze)(ze)其(qi)相关费(fei)(fei)用(yong)(yong)(yong)可列(lie)为(wei)(wei)管理费(fei)(fei)用(yong)(yong)(yong)等.而(er)在《企(qi)(qi)业(ye)财(cai)(cai)务(wu)(wu)通则(ze)(ze)》(2007)修订后,受《企(qi)(qi)业(ye)财(cai)(cai)务(wu)(wu)通则(ze)(ze)》规范的(de)(de)企(qi)(qi)业(ye),按照新(xin)修订的(de)(de)财(cai)(cai)务(wu)(wu)通则(ze)(ze)精神,企(qi)(qi)业(ye)不再(zai)按照工(gong)(gong)(gong)资(zi)总额(e)的(de)(de)14%计提职(zhi)工(gong)(gong)(gong)福(fu)利(li)费(fei)(fei),具体规定见新(xin)《企(qi)(qi)业(ye)财(cai)(cai)务(wu)(wu)通则(ze)(ze)》及《财(cai)(cai)政部关于实施修订后的(de)(de)<企(qi)(qi)业(ye)财(cai)(cai)务(wu)(wu)通则(ze)(ze)>有关问题(ti)的(de)(de)通知(zhi)》(财(cai)(cai)企(qi)(qi)[2007]48号),所以如(ru)果职(zhi)工(gong)(gong)(gong)食(shi)堂确属(shu)生(sheng)产经(jing)营(ying)必需(xu),则(ze)(ze)其(qi)相关费(fei)(fei)用(yong)(yong)(yong)可列(lie)为(wei)(wei)管理费(fei)(fei)用(yong)(yong)(yong)等;如(ru)果属(shu)于经(jing)营(ying)性(xing)或福(fu)利(li)性(xing)的(de)(de)食(shi)堂则(ze)(ze)其(qi)费(fei)(fei)用(yong)(yong)(yong)不能列(lie)支.

企业(ye)负担(dan)职工就餐费(fei)(fei)(fei)用如果属(shu)于福(fu)利性(xing)质的,应该(gai)从应付(fu)福(fu)利费(fei)(fei)(fei)中列支.如果确属(shu)经营(ying)管(guan)(guan)(guan)理(li)(li)(li)需要,则可列入管(guan)(guan)(guan)理(li)(li)(li)费(fei)(fei)(fei)用.而对于受企业(ye)财务通则规(gui)范的企业(ye),除确属(shu)经营(ying)管(guan)(guan)(guan)理(li)(li)(li)需要的可列入管(guan)(guan)(guan)理(li)(li)(li)费(fei)(fei)(fei)用等(deng)外,不允许再列支带有(you)福(fu)利性(xing)质的此类费(fei)(fei)(fei)用.

职(zhi)(zhi)工食(shi)堂装修(xiu)费怎么(me)做账?大(da)家(jia)(jia)要看(kan)看(kan)职(zhi)(zhi)工食(shi)堂的装修(xiu)费用(yong)是不是大(da)金额(e),如果(guo)金额(e)比较大(da)的话财(cai)务可以先做待摊销科目,然(ran)后每月摊销后计(ji)入管理费用(yong)-福利(li)费,同时还给大(da)家(jia)(jia)讲到了(le)常见(jian)的企(qi)业(ye)职(zhi)(zhi)工食(shi)堂外(wai)包的账务处理,如果(guo)还有不明(ming)白的地方,请大(da)家(jia)(jia)直(zhi)接咨询我们在线老(lao)师.

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