How to deal with the hospitality expenses of the workshop production department in the field examina

Field meals on a business trip can be used as travel expenses.

1. The company's employee meal expenses belong to the scope of welfare expense accounting, and should be recorded in the "management expenses - welfare expenses (or welfare expenses payable)" account.

2. Accounting processing.

1) If the unit does not implement the new accounting standards and the welfare expenses are not withdrawn, the accounting entries are debited: management expenses - welfare expenses.

Credit: Cash. 2) If the unit does not implement the new accounting standards and the welfare expenses are withdrawn, the accounting entries are debited: the welfare expenses payable.

Credit: Cash. 3) If the unit implements the new accounting standards, accounting entries.

Reimbursement borrowed: Employee remuneration payable - employee benefits.

Credit: cash on hand.

At the end of the month.

Borrow: Management Expenses - Welfare Expenses.

Credit: Employee Compensation Payable - Employee Benefits.

Borrow: manufacturing costs.

Credit: Bank deposits or cash on hand.

Occurs on the production floor"Business entertainment expenses"Yes, it is counted"Management Costs – Hospitality".

Now that the entertainment expenses cannot be fully paid before tax, it is unreasonable to allocate the manufacturing expenses to the cost of the product.

If it is a sales department, of course, it depends on the nature of the department and enters the operating expenses.

Management expenses, as long as it is business entertainment expenses, are included in management expenses.

1. According to the provisions of accounting standards, business entertainment expenses are included in the management expenses.

2. However, in actual work, many enterprises in order to assess the actual entertainment expenses incurred by each department, are booked according to the department, the entertainment expenses incurred by the administrative department are generally included in the management expenses, the business entertainment expenses incurred by the sales department are included in the sales expenses, and the business entertainment expenses incurred in the workshop are generally included in the manufacturing expenses.

Business entertainment expenses refer to the entertainment expenses paid by enterprises for the reasonable needs of production and business operations. It is a real and necessary expense incurred in the production and operation of the enterprise, and it is a necessary cost for the normal business activities of the enterprise. Since it directly affects the country's tax revenue, the tax law has a limit on its pre-tax deduction--- which only allows deductions according to certain standards.

1. In accounting, all entertainment expenses are truthfully recorded. Ordinary catering tickets are included in the "Management Expenses - Business Entertainment Expenses" account for entertainment; The amount used for employees' personal lunches is included in the "Management Expenses - Welfare Expenses" account.

2. In terms of tax law, there is a pre-tax deduction standard for business entertainment expenses, and the part that exceeds the standard shall be adjusted for tax payment at the end of the year. Namely:

Article 43 of the Income Tax Law The business entertainment expenses incurred by an enterprise related to production and business activities shall be deducted according to 60% of the amount incurred, but the maximum shall not exceed 5% of the sales (business) income of the current year.

For example, in 2006, an enterprise (domestic) obtained 21 million yuan of main business income, 3 million yuan of other business income, and a total of 300,000 yuan of business entertainment expenses were included in the management expenses this year.

According to the provisions of the tax law, the pre-tax deduction of business entertainment expenses is 30*60% 18 (10,000 yuan), but the maximum deduction limit is 2400*5 12 (10,000 yuan), so only 120,000 yuan of business entertainment expenses can be deducted, and the taxable income should be increased by 180,000 yuan (30 12).

According to the relevant provisions of the Guidelines, management expenses refer to various administrative expenses incurred by an enterprise in organizing and managing production and business activities, including start-up expenses incurred during the preparation period of the enterprise, company expenses incurred by the board of directors and administrative departments in the operation and management of the enterprise or should be borne by the enterprise (including employee remuneration, repair costs, material consumption, amortization of low-value consumables, office expenses and travel expenses, etc.), board of directors fees (including allowances for board members, meeting expenses and travel expenses, etc.), Fees for hiring intermediaries, consulting fees (including consultant fees), litigation fees, business entertainment expenses, real estate tax, vehicle and vessel tax, land use tax, stamp duty, technology transfer fees, mineral resources compensation fees, research fees, sewage fees, etc. Follow-up expenses such as fixed asset repair costs incurred by the production workshop (department) and administrative management department of the enterprise shall be included in the management expenses when incurred.

However, in actual work, many enterprises in order to assess the actual entertainment expenses of each department, are recorded according to the department, the entertainment expenses incurred by the administrative department are generally included in the management expenses, the business entertainment expenses incurred by the sales department are included in the sales expenses, and the business entertainment expenses incurred in the workshop are generally included in the manufacturing expenses. However, no matter which subject is included, the second-level account must be set as entertainment expenses, because the tax law has special provisions on the deduction of business entertainment expenses, and the business entertainment expenses of any department must be adjusted at the end of the year.

The simple understanding depends on what happens in **.

1: Included in the administrative department for administrative expenses.

2: Selling expenses are charged to the sales department.

3: Incurred in the workshop is included in the manufacturing expenses.

It is included in the business entertainment expenses of the secondary account under the profit and loss account management expenses.

Business entertainment expenses are the business that often occurs in enterprises for the purpose of contacting business or handling social relations.

Neither the financial accounting system nor the old and new tax laws have given a precise definition. In the practice of tax enforcement, the specific scope of entertainment expenses is as follows:

1.Expenses for banquets or working meals due to the needs of the production and operation of the enterprise;

2.Expenses for giving souvenirs due to the production and operation of the enterprise;

3.Expenses incurred due to the production and operation needs of the enterprise, such as the visit fee to tourist attractions, transportation expenses and other expenses;

4.Travel expenses incurred by business related personnel due to the production and operation needs of the enterprise.

Accounting for business entertainment expenses.

The correct accounting treatment of business entertainment expenses in the accounting system should be included in the secondary account of "management expenses", "business entertainment expenses", but this is only a general provision. In practice, some enterprises in order to assess the actual entertainment expenses incurred by each department, will be booked according to the department, such as the administrative department, the management department of the entertainment expenses are generally included in the management expenses, the sales department, the business department of the business entertainment expenses are included in the sales expenses, but no matter which account is included, the secondary subject must be set as entertainment expenses, because the tax law has special provisions on the deduction of business entertainment expenses, no matter which department's business entertainment expenses, the annual final settlement must be adjusted.

It is necessary to record the corresponding account according to the actual situation.

If it is a hospitality that occurs with a BAI manager.

DU fees are included in administrative expenses - business entertainment expenses. DAO: If it is a workshop entertainment expense, it is included in the manufacturing expense - business entertainment expense. The entertainment expenses of the project are included in the construction of the project - the entertainment expenses.

Entertainment expenses incurred in the course of sales operations are included in the sales expenses. The accounting treatment is as follows:

Borrow: Management Expenses Manufacturing Expenses Selling Expenses Engineering Construction - Business Entertainment Expenses Credit: Cash.

It depends on your system is the best entertainment fee.

It is generally included in the management fee - business entertainment expenses. Workshop entertainment expenses are included in manufacturing expenses - business entertainment expenses. The entertainment expenses on the construction site are included in the construction of the project - entertainment expenses.

If the entertainment expenses incurred in the sales business are included in the sales expenses:

Borrow: Selling expenses - business entertainment expenses.

Credit: Cash. If it is a management fee, the entertainment expenses incurred are included in the management expenses:

Borrow: Administrative Expenses - Business Entertainment Expenses.

Credit: Cash. Business entertainment expenses are entertainment expenses paid by enterprises for the reasonable needs of business operations. Prior to the current reform of the financial system, there was no unified standard for the expenditure of business entertainment expenses of all types of enterprises in the country, and there was basically no standard for other types of enterprises except for the expenditure standards for business entertainment expenses in the Income Tax Law of Foreign-invested Enterprises (the Interim Provisions on Several Issues Concerning the Financial Management of Joint-Stock Pilot Enterprises promulgated in June 1992 adopted the standards for foreign-invested enterprises).

The financial departments of the provinces, autonomous regions, and municipalities of Zhibin City shall determine different limits and limits for the business entertainment expenses of state-owned enterprises according to the scale of production and operation of the enterprises, and the enterprises shall grasp the actual reimbursement of the entertainment expenses within the limits and conduct year-end audits. This kind of management method is not conducive to creating an external environment of equal competition for all kinds of enterprises, nor is it conducive to the transformation of functions of functional departments and strengthening financial supervision. The current financial reform has unified the standards for business entertainment expenses of various enterprises.

Entertainment expenses incurred in the case of sales operations are included in the sales expenses, and entertainment expenses incurred by management personnel are included in administrative expenses.

Business entertainment expenses are management expenses.

Business entertainment expenses: business entertainment expenses directly related to production and operation are expenses often incurred by enterprises for the purpose of contacting business or handling social relations.

Administrative expenses: refers to the expenses incurred by the administrative department of the enterprise for the organization and management of production and business activities.

These include: start-up expenses incurred during the preparation period of the enterprise, company expenses, trade union funds, board of directors fees, litigation fees, business entertainment expenses, real estate tax, vehicle and vessel tax, etc., incurred by the board of directors and administrative departments in the operation and management of the enterprise or should be borne by the enterprise.

Therefore, business entertainment expenses are a type of management expenses.

The so-called business entertainment expenses refer to the entertainment expenses paid by enterprises for the reasonable needs of production and operation of business.

Relevant knowledge: 1. The correct accounting treatment of business entertainment expenses in the accounting system should be included in the secondary account of "management expenses", "business entertainment expenses", but this is only a general provision. According to the general principles of accounting such as "the principle of dividing revenue expenditure and capital expenditure", "the principle of actual cost" and "the principle of proportion", the business entertainment expenses incurred during the preparation period of an enterprise should be included in the "long-term amortized expenses - start-up expenses" according to the accounting system.

2. In the current accounting system for enterprises, the start-up expenses shall be stopped at the beginning of production and operation and the income shall be obtained, and shall be included in the profit and loss of the month of production and operation from the month of commencement of production and operation.

Reimbursement of business entertainment expenses: operating expenses - operating expenses.

1. The items of business entertainment expenses are different from each place and unit, and most of them are included in the accounting subjects of "management expenses --- business entertainment expenses". Under normal circumstances, when making accounts, whether it belongs to the sales department, the management department, or other departments, it should be included in the account of "management expenses--- business entertainment expenses". 2. The accounting entries for reimbursement of business entertainment expenses are as follows:

Borrow: management expenses--- hospitality expenses.

Credit: Cash 3, the business entertainment expenses incurred throughout the year will be adjusted accordingly when the annual income tax is settled. Only 60% of business entertainment expenses can be divided before tax, and 40% of business entertainment expenses will be adjusted annually to increase the difficulty of profit budgeting in the last month of the year.

1. The business entertainment expenses incurred by general enterprises are included in the "management expenses" account. Commodity circulation enterprises can be included in the "sales expenses" account. The business entertainment expenses of financial enterprises are included in the "business and management expenses" account.

2. Explanation: The appendix of the Accounting Standards for Business Enterprises - Application Guide stipulates the setting of accounts and the accounting content.

1. No. 6602 "Management Expenses" accounts for the management expenses incurred by the enterprise in organizing and managing the production and operation of the enterprise, including the start-up expenses incurred by the enterprise during the preparation period, the company expenses, trade union funds, board of directors fees, intermediary agency fees, consulting fees (including consultant fees), litigation fees, business entertainment expenses, real estate tax, vehicle and vessel use tax, land use tax, stamp duty, technology transfer fees, etc. Compensation for mineral resources, research fees, sewage charges, etc.

2. If the management expenses of the enterprise (commodity circulation) are not much, it can not be set up: the "management expenses" account, and the accounting content of the "management expenses" account can be merged into the "sales expenses" account accounting.

3. Enterprises (finance) should change the No. 6601 "Sales Expenses" subject to "6601 Business and Management Expenses" to account for various expenses incurred by enterprises (finance) in the process of business operation and management, including depreciation expenses, business publicity expenses, business entertainment expenses, electronic equipment operation expenses, banknote transportation expenses, safety precautions expenses, postal and telecommunications expenses, labor protection expenses, foreign affairs expenses, printing expenses, amortization of low-value consumables, employee wages and benefits, travel expenses, water and electricity expenses, employee education expenses, trade union funds, Conference fees, litigation fees, notary fees, consulting fees, amortization of intangible assets, amortization of long-term amortization expenses, heating and cooling expenses, fees for hiring intermediaries, technology transfer fees, greening fees, board fees, property insurance premiums, labor insurance premiums, unemployment insurance premiums, housing provident fund, property management fees, research fees, withdrawal of insurance protection**, etc. The Enterprise (Finance) should not set up an "Administrative Expense" account.

The business entertainment expenses incurred in the workshop generally belong to the workshop management department, which should be reflected as management expenses and need to be adjusted when the income tax is settled.