家乐福财务部门费用分摊会计政策.doc

Cost Allocation Accounting Policy PAGE10 Cost Allocation Accounting Policy Page PAGE 1of 4 Finance Teams Cost Allocation Accounting Policy 财务部门费用分摊会计政策 Relevant Organization : All Store HO organization Periodic Compliance checking : HO Accounting manager Procedure Organized by : Finance/H,O Accounting / CRC Approved by : ** Version : Validation date : Effective date : Validation date :  CONTENTS 1. Labor Cost Allocation 人事费用分摊 2. Daily Operating Expense and Office Rental 日常营运费用及房租 Invoice issue for daily expense and Office Rental 为日常营运费用及房租分摊开据发票 As the cost allocation policy of china finance teams, we only allocate those peoples’ cost: 1) Regional accounting chief and their assistant 2) Regional business controller and their assistant 3) MIM center The cost include: 1)Labor cost 2)Daily operating expense 3)Rental For the cost of Joint Ventures (JVs) accountant please still allocate by JV accounting . Labor Cost Allocation Charge out part: Dr: CNZ999 XXXXX Cr: CNZ* Charge to store: Dr: CNA* XXXXX :Cr: CNZ999 XXXXX The journal will be finished automatically by fill in the report ”Labor_COST_CNZ***_JV_YYMM” cross JV column by charge out side. The statistics journal will also be finished at same time for both side. Daily Operating Expense and Office Rental Region office and MIM center book the daily expense in activity location CNZ*** and fill in the expense allocation report. If the chief or their assistant base in a store or HO, their expense still need be booked in the allocation report. Every month on 2nd, HO CRC will share the expense to all relative stores in the account codeand department code 03700（following Cost Allocation Policy of China Finance Teams). The account code for register charge out in JV also is 61540900