论文部分内容阅读
《财务与会计》1990年第2期刊登了谢建东同志《招待费不能列入营业外支出》的意见。对于文中的提法,我认为有两点需要明确: 一、“招待费”与“业务招待费”的概念是不同的.财政部规定正常业务招待费可以在企业管理费中列支(商业企业在商品流通费中列支).所谓业务招待费是指企业在正常生产经营(包括生产、供应、销售环节等)过程中发生的一些必要的招待费用,比如购销业务洽谈、技术协作、引进项目等活动中发生的招待费用.而招待费的范围较大,它不属于生产经营业务交往的活动.诸如上级有关
Finance and Accounting published the second issue of 1990 comrades Xie Jiandong “hospitality can not be included in non-operating expenses” opinion. For the formulation of the article, I think there are two points that need to be clear: First, “hospitality ” and “business hospitality ” concept is different.Money Ministry of Finance provisions of normal business entertainment expenses can be listed in the enterprise management fee (Commercial enterprises in the distribution of commodities expenses.) The so-called business hospitality refers to the normal production and operation (including production, supply, sales links, etc.) some of the entertainment costs incurred in the process, such as the purchase and sale of business negotiations, technology Cooperation, the introduction of projects and other activities occurred in the hospitality costs.The hospitality is larger, it does not belong to the activities of production and management business contacts.