員工工服計(jì)入什么科目？工作服應(yīng)屬于勞保用品，不屬企業(yè)福利，公司應(yīng)有發(fā)放標(biāo)準(zhǔn)。按規(guī)定發(fā)放。購入時(shí)可入庫，發(fā)放時(shí)出庫計(jì)入下列費(fèi)用科目核算：

What account is employee uniforms included in? Work clothes should be considered as labor protection equipment and not as corporate welfare, and the company should have distribution standards. Distribute according to regulations. When purchased, it can be stored in the warehouse, and when issued, it will be accounted for in the following expense accounts:

　　1、企業(yè).生產(chǎn)工人的工服應(yīng)計(jì)入：制造費(fèi)用--勞保用品費(fèi)

1. Enterprises. The uniforms of production workers should be included in: manufacturing costs - labor protection equipment costs

　　2、企業(yè).管理人員的工服應(yīng)計(jì)入：管理費(fèi)用-勞保用品費(fèi)

2. The work uniforms of enterprise and management personnel should be included in: management expenses - labor protection equipment expenses

　　3、企業(yè).銷售人員的工服應(yīng)計(jì)入：銷售費(fèi)用--保用品費(fèi)。

3. The uniforms of sales personnel in enterprises should be included in the sales expenses - protective equipment expenses.

　　如果屬于福利性質(zhì)的，計(jì)入管理費(fèi)用（或營業(yè)費(fèi)用）--福利費(fèi)，或者應(yīng)付福利費(fèi)科目。

If it belongs to the welfare nature, it shall be included in the management expenses (or operating expenses) - welfare expenses, or the payable welfare expenses account.

　　注：工作服按職工所在部門，計(jì)入相關(guān)的費(fèi)用中。如：銷售部門的計(jì)入“營業(yè)費(fèi)用”；管理部門的計(jì)入“管理費(fèi)用”等。”

Note: Work uniforms are included in relevant expenses based on the department of the employee. For example, the sales department's inclusion in "operating expenses"; The management department's inclusion in "management expenses", etc

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