EPISODE · Jan 10, 2020 · 0 MIN
购物卡如果用于发放职工福利？
from 新手‖会计常见100问
若是我公司用购物卡给员工发放过年福利，100个员工，每人500元的购物卡。账务：借：应付职工薪酬-福利费 50000元 贷：预付账款-预付卡 50000元提醒：(1)附件可以附上购买购物卡发票的复印件以及职工领取购物卡的签字单;(2)属于个人性福利，应并入当月工资按照“工资薪金”所得代扣个人所得税。
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购物卡如果用于发放职工福利？
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