会计行业经常会遇到公司股东聚餐计入的会计科目。以下是职称评审网整理的相关内容。让我们看看。
公司股东聚餐计入什么会计科目？
答:计入职工应付工资福利费；
分录如下：
新会计准则的实施：
1、报销时：
借款:应付员工工资--职工福利费
贷:现金现金现金库存:现金现金现金库存:贷:现金现金现金库存:现金现金现金库存:现金现金库存:现金现金现金库存:现金现金现金库存:现金现金现金库存:现金现金现金库存:现金现金现金现金现金贷:现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金：现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金：现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金：现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金：现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金：现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金
2、计提时：
借:管理(销售)费用--职工福利费
贷款:应付员工工资--职工福利费
新会计准则未执行：
借:管理(销售)费用--职工福利费
贷:现金现金现金库存:现金现金现金库存:贷:现金现金现金库存:现金现金现金库存:现金现金库存:现金现金现金库存:现金现金现金库存:现金现金现金库存:现金现金现金库存:现金现金现金现金现金贷:现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金：现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金：现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金：现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金：现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金：现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金
【股东聚餐会计科目相关问题】:
内部员工晚餐费用计入什么会计分录？
答:如果是生产部门的工人，会计分录一般是:
借:制造费----福利费
贷:现金现金现金库存:现金现金现金库存:贷:现金现金现金库存:现金现金现金库存:现金现金库存:现金现金现金库存:现金现金现金库存:现金现金现金库存:现金现金现金库存:现金现金现金现金现金贷:现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金：现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金：现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金：现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金：现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金：现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金
如果是职能部门的人吃饭，会计分录一般是:
借:管理费----福利费
贷:现金现金现金库存:现金现金现金库存:贷:现金现金现金库存:现金现金现金库存:现金现金库存:现金现金现金库存:现金现金现金库存:现金现金现金库存:现金现金现金库存:现金现金现金现金现金贷:现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金：现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金：现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金：现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金：现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金：现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金
如果是销售部门的人吃饭，会计分录一般是:
借:销售费用----福利费
贷:现金现金现金库存:现金现金现金库存:贷:现金现金现金库存:现金现金现金库存:现金现金库存:现金现金现金库存:现金现金现金库存:现金现金现金库存:现金现金现金库存:现金现金现金现金现金贷:现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金：现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金：现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金：现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金：现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金：现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金现金
以上内容是关于公司股东和员工晚宴应包括哪些会计科目的相关问题。你还不明白吗？欲了解更多信息，请关注职称评审网。
