How to do the accounts of hotel accountants?

Article 43 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC) stipulates that the business entertainment expenses incurred by an enterprise related to production and business activities shall be deducted according to 60% of the amount incurred, but the maximum amount shall not exceed 5‰ of the sales (business) income of that year.

Can be handled as follows:

Borrow: management expenses/sales expenses-business entertainment expenses

Credit: cash

If taxes are involved, you can do this:

Borrow: management expenses-business entertainment expenses (cost price)

Loans: raw materials, wages payable to employees, etc.

Article 25 of the Regulations for the Implementation of the Enterprise Income Tax Law stipulates that "if an enterprise exchanges non-monetary assets and donates, pays debts, sponsors, raises funds, advertises, samples, employee benefits or distributes profits with goods, property and services, it shall be regarded as selling goods, transferring property or providing services, except as otherwise provided by the competent financial and tax authorities of the State Council." The 9 listed items do not include social activities and entertainment, therefore, the income tax on hotel hospitality does not need to be regarded as sales.

Extended data

Cost and Payable Work Procedures

The Cost and Accounts Payable Section is an important organ for making good use of and managing funds. Strengthening the management and supervision of funds is one of the important responsibilities of cost accounting. Every accountant should understand and master the ins and outs of funds, control the standards of costs and expenses, and make the funds turn around and be used normally. The main contents of its work are:

(a) check recipients and checkout

The buyer will send the purchase invoice and inspection list to the finance department for settlement after being audited by the person in charge of the purchasing department according to the specific content of the purchase on that day. When closing the account, the cost accountant should check the invoice date and purchase name; Purchase quantity and unit price;

Whether the size and amount are consistent; E. official seal of the holder. Check whether the inspection certificate is consistent with the invoice amount, whether the signatures of the agent, inspector and consignee are complete, and cancel the purchase order. After verification, the amount and purchase contents will be filled in the check collection register, which can be transferred to the daily bank expenditure statistics.

(2) Daily expenditure statistics of banks

The expenditure cashier should provide the daily expenditure amount of each bank to the income cashier to prepare the daily bank report. Before statistics, fill in the expenditure register according to the check number and the time when the transfer acceptance form occurs, indicating the date of bank expenditure, the name of the payer, the amount of payment and the purchase content. After checking according to the checkout procedure, you can prepare the expenditure table of each bank. The statistical table shall be made in duplicate, one of which shall be submitted to the income cashier as the basis for preparing the daily bank statement, and the other one shall be used for review and reference. The expenditure amount of each bank in the statistical table should be consistent with the amount filled in the daily expenditure register.

(3), expenditure voucher preparation procedures

The expenditure voucher is accurately reflected in the account according to the accrual accounting principle and the instructions for the use of accounting subjects. The preparation procedure of expenditure voucher is as follows:

1, fill in the payer's name;

2. Fill in the date of payment;

3, fill in the summary of economic business content;

4. Fill in the account and account number;

5. Fill in the economic business amount.

Baidu Encyclopedia-Regulations for the Implementation of People's Republic of China (PRC) Enterprise Income Tax Law