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发放职工福利的分录怎么做
更新时间： 2020-07-15 00:00:00  

根据《增值税暂行条例实施细则》规定，将自产、委托加工的货物用于集体福利或者个人消费，视同销售。即：

借：应付职工薪酬减去职工福利费、主营业务成本。

贷：主营业务收入、应交税费减去应交增值税（销项税额）、库存商品。

关键词： 发放 职工 福利 怎么

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