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报销餐饮费的会计分录

2024-01-24   Meteor

报销餐饮费分录如下:
借:应付职工薪酬——职工福利/管理费用
贷:库存现金/银行存款
餐饮发票报销可以入职工福利费。如果采购人员外出没有餐费补助,但有报销招待费的标准,应当计入管理费用-业务招待费.如果采购人员外出有餐费补助,且消费金额符合补助标准,应当计入管理费用-差旅费。
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