餐饮业会计分录.docVIP

餐饮业会计分录 餐饮业会计分录大全 1.投资者投入资本或股本时: 借:银行存款/固定资产/原材料/库存商品 应交税费——增值税(进项税额) 贷:实收资本(股本) 资本公积——资本溢价(股本溢价) 2.定资产装修时: 借:在建工程 贷:银行存款 借:固定资产——装修 贷:在建工程 在后续期间应采用合理的方法计提折旧。 第二次装修时，应将第一次装修为折旧完的余额一次性转入营业外支出: 借:营业外支出 贷:固定资产——装修 3.在开业期发生的其他费用 借:管理费用 贷:银行存款 4.酒店的资产——固定资产、存货、低值易耗品等 原材料可按计划成本也可按实际成本 按实际成本发料可用的发出计价法有两种: 1(个别计价法 2(加权平均法 借:原材料——食品原材料(清选户) 贷:原材料——食品原材料 银行存款 有下脚料净料单价=(清选整理前原材料成本-下脚料金额)/清选整理后净料重量 其中有一种单价没有资料净料单价=(清选整理前原材料成本-其他净料成本之和)/该种净 料的重量 无可作价的下脚料净料单价=清选整理原材料总成本/清选整理后净料重量 成本系数法 成本系数=某种原材料净料单位成本/某种原材料毛料单位成本 某种原材料净料单位成本=该种原材料毛料单位成本*成本系数 helping build the team, set up an accurate poverty alleviation mechanisms, implementing the requirements of accurate poverty alleviation. Four is the enterprise attaches great importance to peoples livelihood. More limited financial resources on the peoples livelihood, actively promote the development of social undertakings such as education, medical and health, completed the tens project strengthening of low-income housing, public rental housing, renovate rural and earthquake resistant housing projects to improve peoples housing conditions; further prosperity and development of cultural undertakings and cultural inheritance, protection, rescue and development. Five is fully engaged in the urban and rural environment. Working casually parked vehicles, trash, littering or abandoning, noise is disturbing, and so on. Completed the Township resident Street solar street lights, clear drains sludge, construction of latrines, waste incineration pool, advancing street lighting, landscaping, cleaning, hardening, improve rural human settlement environment. The six are working together to fight against natural disasters. To respond calmly and properly 8.05 wangji du Village and 8.20 ancient village torrent debris flow disasters. Before the disaster, and township Party Committee team members, party members and cadres reserve militia, armed police officers and men, the courage to dash the danger zone, dared to 借:委托加工物资 或原材料——