问题已解决
老師餐飲業(yè)我算毛利率時,我把贈送,減免的減去,按照實際收入來算,可是廚房老師老是說贈送是老板送的,和我們沒關系,應該減去贈送的成本,這樣購進的原材料就少了,我覺得不能這么做,可我又說不通



贈送的算進去
減免的是給折扣的可以減去
贈送的也需要視同銷售
2023 03/19 20:18

84785005 

2023 03/19 20:23
但你算毛利率時不是(收入一成本)/收入嗎,這個收入就是實際收入呀,要是把贈出去的菜再加上,那么收入不是多了嗎

郭老師 

2023 03/19 20:23
對
你贈送出去也得視同銷售的
所得稅上需要做收入

84785005 

2023 03/19 20:24
內帳也是這樣嗎

84785005 

2023 03/19 20:26
員工餐怎么處理,是做員工福利還是成本

郭老師 

2023 03/19 20:27
內賬可以這么做的
也可以不算收入
只算成本

84785005 

2023 03/19 20:30
那贈出去的,還需要減去成本嗎

郭老師 

2023 03/19 20:39
需要
這個屬于你們的支出

84785005 

2023 03/19 20:41
員工餐怎么處理

郭老師 

2023 03/19 20:41
做福利費
廚師的屬于成本
其他的前臺
服務員銷售費用
后勤的屬于管理費用

84785005 

2023 03/19 20:42
如果你贈出去的需要減成本,會計憑證怎么寫

郭老師 

2023 03/19 20:44
內賬借j主營業(yè)務成本
貸原材料
應付職工薪酬
累計折舊
外賬借銷售費用
貸主營業(yè)務收入
應交稅費
借主營業(yè)務成本貸原材料
應付職工薪酬
累計折舊

84785005 

2023 03/19 20:45
老師為什么廚師的算成本,不能算費用呢

郭老師 

2023 03/19 20:46
那你做出一道菜原材料調料燃油費水電費房屋的折舊還有廚師的人工費不都是嗎?他屬于人工費里面的

84785005 

2023 03/19 20:49
上面那個贈出去的寫應付職工薪酬,累計折舊是什么意思

郭老師 

2023 03/19 20:50
這一道菜里面應付職工薪酬工資
加累計折舊廚房里面的設備折舊費

84785005 

2023 03/19 20:55
老師我把贈送加到收入里,那么這個會計分錄怎么寫

郭老師 

2023 03/19 20:55
借銷售費用
貸主營業(yè)務收入
應交稅費
借主營業(yè)務成本貸原材料
應付職工薪酬
累計折舊
