What subjects do cigarettes and alcohol bought by the company include?

According to the general accounting: the tobacco and alcohol purchased by the company can be recorded as management expenses-business entertainment expenses;

1. For sale, it is recorded as "goods in stock";

2 for payment to employees, recorded in the "payable employee salaries-employee welfare funds";

3 used to entertain guests, recorded as "management expenses-business entertainment expenses".

Accounting subjects are categories that classify and calculate the specific contents of accounting elements. The specific contents of accounting objects are different, and the management requirements are also different. In order to comprehensively, systematically and classifiedly inspect and supervise the occurrence of various economic businesses, as well as the increase and decrease of various assets, liabilities, owners' equity and various gains and losses caused by them, it is necessary to set up accounting subjects according to various accounting objects. Setting up accounting subjects is a scientific classification of the specific contents of accounting objects and a method of classified accounting and supervision. ? [ 1]?

In order to continuously, systematically and comprehensively calculate and supervise the changes of various accounting elements caused by economic activities, it is necessary to scientifically classify the specific contents of accounting elements according to their different characteristics and economic management requirements, and determine the names of classified accounting items in advance to clarify their accounting contents. This kind of project that classifies the specific contents of accounting elements is called accounting subjects.

Reference: /item/ account /4796743? Fr = Aladdin