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首頁 » 會計(jì)知識 » 企業(yè)生活費(fèi)開支的(生活費(fèi)應(yīng)計(jì)入什么科目)

企業(yè)生活費(fèi)開支的(生活費(fèi)應(yīng)計(jì)入什么科目)

分類：會計(jì)知識 日期：2022-08-04 15:12 瀏覽：7 次

1.生活費(fèi)應(yīng)計(jì)入什么科目

生活費(fèi)應(yīng)根據(jù)以下情況計(jì)入不同科目：

1、如果是企業(yè)辦公大樓或其他辦公場所用：借記管理費(fèi)用科目，

2、貸記銀行存款或應(yīng)付賬款如果是職工宿舍用，或給公司職工、居民個人用：借記管理費(fèi)用科目，貸記應(yīng)付職工薪酬-應(yīng)付福利費(fèi)交費(fèi)科目，

3、或收到發(fā)票時：借記應(yīng)付職工薪酬-應(yīng)付福利費(fèi)科目， 貸記銀行存款或應(yīng)付賬款科目.

知識拓展

會計(jì)科目的設(shè)置可以把各項(xiàng)會計(jì)要素的增減變化分門別類地歸集起來，使之一目了然，以便為企業(yè)內(nèi)部經(jīng)營管理和向有關(guān)方面提供一系列具體分類核算指標(biāo)，滿足一制定。

1、會計(jì)科目是復(fù)式記賬的基礎(chǔ)；

2、會計(jì)科目是編制記賬憑證的基礎(chǔ)；

3、會計(jì)科目為成本核算及財(cái)產(chǎn)清查提供了前提條件；

4、會計(jì)科目為編制會計(jì)報表提供了方便。

企業(yè)日常開支會計(jì)科目,生活費(fèi)計(jì)入什么會計(jì)科目,生活費(fèi)屬于什么會計(jì)科目

2.公司生活方面的所有開支記入哪個會計(jì)科目?

公司生活方面的所有開支記入“應(yīng)付職工薪酬-職工福利”會計(jì)科目。

應(yīng)付職工薪酬是企業(yè)根據(jù)有關(guān)規(guī)定應(yīng)付給職工的各種薪酬，按照"工資，獎金，津貼，補(bǔ)貼"、"職工福利"、"社會保險費(fèi)"、"住房公積金"、"工會經(jīng)費(fèi)"、"職工教育經(jīng)費(fèi)"、"解除職工勞動關(guān)系補(bǔ)償"、"非貨幣性福利"、"其它與獲得職工提供的服務(wù)相關(guān)的支出" 等應(yīng)付職工薪酬項(xiàng)目進(jìn)行明細(xì)核算。 企業(yè)以其自產(chǎn)產(chǎn)品作為非貨幣性福利發(fā)放給職工的，應(yīng)當(dāng)根據(jù)受益對象，按照該產(chǎn)品的公允價值， 計(jì)入相關(guān)資產(chǎn)成本或當(dāng)期損益，同時確認(rèn)應(yīng)付職工薪酬，借記“管理費(fèi)用”、“生產(chǎn)成本”、“制造費(fèi)用”等科目，貸記“應(yīng)付職工薪酬——非貨幣性福利”科目。

非貨幣性福利在稅法上屬于視同銷售，應(yīng)征收增值稅，在會計(jì)上確認(rèn)為主營業(yè)務(wù)收入，產(chǎn)品成本轉(zhuǎn)到主營業(yè)務(wù)成本。借記“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），結(jié)轉(zhuǎn)產(chǎn)品成本時，借”主營業(yè)務(wù)成本，如有減值準(zhǔn)備，借“存貨跌價準(zhǔn)備，貸”庫存商品。

生活費(fèi),開支,會計(jì)科目,企業(yè)

3.公司生活方面的所有開支記入哪個會計(jì)科目?

公司生活方面的所有開支記入“應(yīng)付職工薪酬-職工福利”會計(jì)科目。

應(yīng)付職工薪酬是企業(yè)根據(jù)有關(guān)規(guī)定應(yīng)付給職工的各種薪酬，按照"工資，獎金，津貼，補(bǔ)貼"、"職工福利"、"社會保險費(fèi)"、"住房公積金"、"工會經(jīng)費(fèi)"、"職工教育經(jīng)費(fèi)"、"解除職工勞動關(guān)系補(bǔ)償"、"非貨幣性福利"、"其它與獲得職工提供的服務(wù)相關(guān)的支出" 等應(yīng)付職工薪酬項(xiàng)目進(jìn)行明細(xì)核算。

企業(yè)以其自產(chǎn)產(chǎn)品作為非貨幣性福利發(fā)放給職工的，應(yīng)當(dāng)根據(jù)受益對象，按照該產(chǎn)品的公允價值， 計(jì)入相關(guān)資產(chǎn)成本或當(dāng)期損益，同時確認(rèn)應(yīng)付職工薪酬，借記“管理費(fèi)用”、“生產(chǎn)成本”、“制造費(fèi)用”等科目，貸記“應(yīng)付職工薪酬——非貨幣性福利”科目。非貨幣性福利在稅法上屬于視同銷售，應(yīng)征收增值稅，在會計(jì)上確認(rèn)為主營業(yè)務(wù)收入，產(chǎn)品成本轉(zhuǎn)到主營業(yè)務(wù)成本。借記“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），結(jié)轉(zhuǎn)產(chǎn)品成本時，借”主營業(yè)務(wù)成本，如有減值準(zhǔn)備，借“存貨跌價準(zhǔn)備，貸”庫存商品。

4.職工生活費(fèi)計(jì)入哪個會計(jì)科目

職工的伙食補(bǔ)助費(fèi)（包括職工在企業(yè)的午餐補(bǔ)助和出差期間的伙食補(bǔ)助）不屬于福利，要加入工資計(jì)算個稅。

計(jì)提工資作分錄

借：生產(chǎn)成本—基本生產(chǎn)成本—工資

借：制造費(fèi)用—工資

借：銷售費(fèi)用—工資

借：有關(guān)科目—工資

借：管理費(fèi)用—工資

貸：應(yīng)付職工薪酬—工資

在工資表上編制左邊立項(xiàng)“伙食補(bǔ)貼”，右邊要扣除項(xiàng)“扣除伙食”在計(jì)算個稅不得將“扣除伙食”做扣除費(fèi)用。

發(fā)放工資省略作分錄

“扣除伙食”一般情況和食堂辦理手續(xù)結(jié)算

貸：其他應(yīng)收款—預(yù)付食堂伙食

借：其他應(yīng)付款—代扣食堂伙食

企業(yè)生活費(fèi)開支的會計(jì)科目

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 蜀ICP備2020033479號-4  Copyright ? 2016  學(xué)習(xí)鳥. 頁面生成時間：2.654秒

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