What should I give to the account of service and gift giving?

This is a good way to give gifts, but you should pay attention to the quality and grade of the gift to the other party. You can customize a one-to-one gift suitable for you according to your needs, exclusive gifts can not only reflect your attention to the gift and the sincerity of your attitude, but also if you can't send it in a short period of time, you can still return it to the hospitality nine products, so that not only solemn but also not afraid to send away! I used to set a gift in the hospitality of Jiupin, and I felt quite good!

In addition, find someone to do errands and give gifts, and speak with a clear purpose. Generally speaking, people speak for the following purposes:

1. Strive for understanding and trust. For example, people talk, reminisce, get married, fall in love, etc., often aimed at exchanging feelings, enhancing friendship, and close relationships.

2. Attract attention or interest. It is mostly for social purposes, or to contact people, or to communicate with people, or to show their own existence, or to please people, such as greetings, entertainment, greetings, questions, visits, tour guides, introductions, host speeches, etc.

Gift cost accounting processing, need to look at the gift object, there are these situations:

In the first case, the management department gives gifts, and the accounting entries are:

Borrow: Administrative expenses.

Credit: bank deposits, inventory goods, etc.

In the second case, the sales department sells gifts, and the accounting entries are:

Borrow: Selling expenses.

Credit: bank deposits, inventory goods, etc.

In the third case, the union gives gifts to employees:

Borrow: Employee remuneration payable.

Credit: bank deposits, inventory of goods.

Note: If you send an in-stock item, it will be considered a sale.

Gift expenses are included in the management expense or sales expense account, and the detailed account is set to business entertainment expense.

In practice, for the expenses incurred in gift-giving, we need to make accounts according to the specific purpose, such as giving gifts to customers for the company, then it can be included in the sales expenses, and if it is given to its own employees, it can be included in the management expenses. You can set up business entertainment expenses for active accounts.

1. Management costs.

Administrative expenses are profit and loss accounts, with the debit side indicating an increase and the credit side indicating a decrease. Enterprises should account for the occurrence and carry-over of administrative expenses through the "management expenses" account. The management expenses incurred by the debit registration enterprise of this account and the management expenses transferred to the "current year's profit" account at the end of the credit registration period should have no balance after the account is carried forward.

This account is calculated in detail according to the cost items of the cost of management and dismantling.

Administrative expenses refer to various administrative expenses incurred by enterprises for the organization and management of production and business activities, including:

1. The start-up expenses incurred during the preparation period of the enterprise;

2. The company expenses incurred by the board of directors and the administrative department in the operation and management of the enterprise and should be borne by the enterprise, including the remuneration of the employees of the administrative department, office expenses and travel expenses, business entertainment expenses, trade union funds, and board of directors fees (including allowances for board members, conference fees and travel expenses, etc.);

3. Research expenses (R&D expenditures - expensed expenditures);

4. Fees for hiring intermediaries, consulting fees (including consultant fees), and litigation fees; technology transfer fees, sewage fees, etc.;

5. Follow-up expenses such as fixed asset repair costs incurred by the production workshop (department) and administrative management department of the enterprise.

2. Sales expenses.

Selling expenses are allocated to profit and loss accounts. Enterprises should account for the occurrence and carry-over of sales expenses through the "sales expenses" account. The sales expenses incurred by the debit registration enterprise of this account shall be transferred to the "Profit of the Year" account at the end of the credit registration period, and there shall be no balance in the "Sales Expenses" account after the carry-over.

The "Selling Expenses" account should be itemized by the expense items of the selling expenses.

Sales expenses refer to the expenses incurred by an enterprise in the process of selling goods and materials and providing labor services, including:

1. Insurance premiums, packaging costs, transportation costs, loading and unloading fees incurred in the sales process;

2. Exhibition fees and advertising fees;

3. Commodity maintenance costs and estimated product quality assurance losses;

4. Employee salaries, business expenses, depreciation costs, repair costs and other travel expenses of the sales agencies (including sales outlets, after-sales service outlets, etc.) specially set up for the sale of the company's goods;

5. Handling fee for consignment payment.

1. The company's purchase of wine and gifts is included in the management expenses and business entertainment expenses.

Subjects. 2. The specific entries are as follows:

Borrow: Management Expenses Business Entertainment Expenses.

Credit: Cash Bank Deposits.

3. The scope of business entertainment expenses is as follows:

1) Due to the production and operation of the enterprise.

expenses for banquets or working meals as needed;

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 visiting tourist attractions, transportation expenses and other expenses;

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

Expenditure. <>

Gifts purchased by the company to customers are included in the administrative expenses - business entertainment expense account.

The specific scope of business entertainment expenses is as follows:

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

2) The expenses of giving souvenirs due to the needs of the company's production and operation;

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

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

Dear, I am glad to answer for you: what are the accounting subjects for giftsAnswer: Dear, hello:

If the company's procurement of gifts to customers belongs to the expenses of the sales department, they will be included in the accounting of sales expenses, and the expenses of the management department of the enterprise shall be included in the accounting of management expenses. According to the company's regular accounting: 1. First of all, it is entered into the source account according to the entertainment expenses, which should be included in the secondary subjects of "operating expenses - business entertainment expenses or operating expenses - gift entertainment expenses".

2. In tax practice, the different situations of the gift business arising from the publicity and promotion needs of the enterprise shall be treated as entertainment expenses and deducted before tax according to the prescribed proportion, and the self-produced goods used for gifts shall be treated as publicity expenses. 3. In practice, the purchased goods cannot be deducted before tax if they are not issued, and other invoices can be found to replace them in the accounts, such as maintenance tickets, office supplies, etc. If you have any questions, you can give me feedback in time!

I hope my reply can help you, if you have any follow-up questions, please feel free to ask, I will reply to you as soon as possible. <>

What accounting account should the company's gift to customers be included in? -- Administrative Expenses - Business Entertainment Expenses" or "Sales Expenses - Business Entertainment Expenses".

Borrow: Administrative (Sales) Expenses - Business Entertainment Expenses.

Credit: cash on hand (bank deposits).

If the gift expenses to the customer are incurred for the goods of the sales unit, they are included in the accounting of sales expenses, debit: sales expenses, credit: bank deposits, etc.

If it is a gift to open up the relationship (such as giving a gift to the leader) or the gift money incurred by other people to invite guests is included in the accounting of non-operating expenditure accounts, borrowing: business stool stuffing expenses, credit: cash in hand and other accounts Zaoliang.