餐饮企业会计科目一般怎么设置

2025-02-11 02:05:36
推荐回答(1个)
回答1:

1,餐饮业会计科目
——
餐饮业会计科目设置:
一、资产类


银行存款
其他货币资金
短期投资
应收帐款
坏帐准备
其他应收款
原材料


低值易耗品
物料用品
库存商品
待摊费用
长期投资
固定资产
累计折旧
固定资产清理
在建工程
无形资产
递延资产
待处理财产损溢
二、负债类
短期借款
应付帐款
其他应付款
应付工资
应付福利费
应交税金
应付利润
其他应交款
预提费用
长期借款
应付债券
长期应付款
三、所有者权益类
实收资本
资本公积
盈余公积
本年利润
利润分配
四、损益类
营业收入
营业成本
营业费用
营业税金及附加
管理费用
财务费用
投资收益
营业外收入
营业外支出
2,餐饮企业中:原材料分为:主料、配料、调料。低值易耗品可分为:餐具用具、日用品等,原材料设置:主料、调料、配料二级科目就可以了。
大的设备入固定资产,小的用品入低值易耗品,食材及食品酱料类入原材料。仓库按你的大类分成小类。

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