餐饮业的会计科目有na些.docxVIP

餐饮业的会计科目有哪些 具体核算，大致流程和分录：　　1）购进蔬菜等原材料　　借：原材料—蔬菜　 　原材料—肉类　　贷：现金 / 应付账款　　2）支付人工工资，计提和发放　　借：主营业务成本　　贷：应付职工薪酬—工资　　借：应付职工薪酬—工资　　贷：现金　　3）购买辅料　　借：主营业务成本　　贷：现金　　4）购买符合固定资产条件的设备，如空调　　借：固定资产　　贷：现金 / HYPERLINK /s?wd=%E9%93%B6%E8%A1%8C%E5%AD%98%E6%AC%BEtncprfenlei=mv6quAkxTZn0IZRqIHckPjm4nH00T1YknHFhnvD4n1czuWbsnycz0ZwV5Hcvrjm3rH6sPfKWUMw85HfYnjn4nH6sgvPsT6KdThsqpZwYTjCEQLGCpyw9Uz4Bmy-bIi4WUvYETgN-TLwGUv3EnHbYPWTzrjbdnWbLPWm3n1czr0 \t _blank 银行存款 / 应付账款　　5）交房租、水电费等　　借： HYPERLINK /s?wd=%E8%90%A5%E4%B8%9A%E8%B4%B9%E7%94%A8tncprfenlei=mv6quAkxTZn0IZRqIHckPjm4nH00T1YknHFhnvD4n1czuWbsnycz0ZwV5Hcvrjm3rH6sPfKWUMw85HfYnjn4nH6sgvPsT6KdThsqpZwYTjCEQLGCpyw9Uz4Bmy-bIi4WUvYETgN-TLwGUv3EnHbYPWTzrjbdnWbLPWm3n1czr0 \t _blank 营业费用—房租　　 HYPERLINK /s?wd=%E8%90%A5%E4%B8%9A%E8%B4%B9%E7%94%A8tncprfenlei=mv6quAkxTZn0IZRqIHckPjm4nH00T1YknHFhnvD4n1czuWbsnycz0ZwV5Hcvrjm3rH6sPfKWUMw85HfYnjn4nH6sgvPsT6KdThsqpZwYTjCEQLGCpyw9Uz4Bmy-bIi4WUvYETgN-TLwGUv3EnHbYPWTzrjbdnWbLPWm3n1czr0 \t _blank 营业费用—水电费　　贷：现金 / HYPERLINK /s?wd=%E9%93%B6%E8%A1%8C%E5%AD%98%E6%AC%BEtncprfenlei=mv6quAkxTZn0IZRqIHckPjm4nH00T1YknHFhnvD4n1czuWbsnycz0ZwV5Hcvrjm3rH6sPfKWUMw85HfYnjn4nH6sgvPsT6KdThsqpZwYTjCEQLGCpyw9Uz4Bmy-bIi4WUvYETgN-TLwGUv3EnHbYPWTzrjbdnWbLPWm3n1czr0 \t _blank 银行存款 / 应付账款　　6）收入　　借：现金 / 应收账款　　 贷： HYPERLINK /s?wd=%E4%B8%BB%E8%90%A5%E4%B8%9A%E5%8A%A1%E6%94%B6%E5%85%A5tncprfenlei=mv6quAkxTZn0IZRqIHckPjm4nH00T1YknHFhnvD4n1czuWbsnycz0ZwV5Hcvrjm3rH6sPfKWUMw85HfYnjn4nH6sgvPsT6KdThsqpZwYTjCEQLGCpyw9Uz4Bmy-bIi4WUvYETgN-TLwGUv3EnHbYPWTzrjbdnWbLPWm3n1czr0 \t _blank 主营业务收入　　7）收入存入银行　　借： HYPERLINK /s?wd=%E9%93%B6%E8%A1%8C%E5%AD%98%E6%AC%BEtncprfenlei=mv6quAkxTZn0IZRqIHckPjm4nH00T1YknHFhnvD4n1czuWbsnycz0ZwV5Hcvrjm3rH6sPfKWUMw85HfYnjn4nH6sgvPsT6KdThsqpZwYTjCEQLGCpyw9Uz4Bmy-bIi4WUvYETgN-TLwGUv3EnHbYPWTzrjbdnWbLPWm3n1czr0 \t _blank 银行存款　　贷：现金　　8） HYPERLINK /s?wd=%E8%AE%A1%E6%8F%90%E6%8A%98%E6%97%A7tncprfenlei=mv6quAkxTZn0IZRqIHckPj