公司聚餐的发票怎么入账 -发票-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	公司聚餐的发票怎么入账 -发票
释义	法律分析： 1.可以直接计入管理费用：借：管理费用：应付福利费贷：银行存款/库存现金 2.可以按照就餐人员部门分摊：借：管理费用/销售费用等；贷：银行存款/库存现金二.公司员工聚餐费用可以列入管理费用法律依据：《中华人民共和国税收征收管理法》第十九条纳税人、扣缴义务人按照有关法律、行政法规和国务院财政、税务主管部门的规定设置帐簿，根据合法、有效凭证记帐，进行核算。
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