目前,一些企业用自制产品(如烟、酒、副食等) 招待来客时,直接从产品入库数中扣除,不纳入会计核算,从而导致车间生产出的产品数与入库产品数不符,企业销售收入、成本不实,同时也漏交了税金。笔者认为,企业用于业务招待的自制产品应视同产品销售进行核算,在领用时,借记“企业管理费——业务招待费”,贷记“销售——产品销售”。月末与对外销售的产品一样,结转应交税金和成本等。这样,一方面可以正确核算产品销售收入、销售税金及销 At present, some companies use homemade products (such as cigarettes, alcohol, non-staple food, etc.) to entertain customers and deduct directly from the number of products put into the warehouse, which is not included in the accounting calculations. As a result, the number of products produced on the shop floor does not match the number of warehoused products. Sales revenue, costs are not real, but also missed taxes. The author believes that self-produced products used by companies for business entertainment should be treated as product sales, and when deducted, they should debit “enterprise management fees—business hospitality fees” and credit “sales-product sales”. At the end of the month, like the products sold to the outside world, taxation, costs, etc. shall be carried forward. In this way, sales revenue, sales taxes, and sales of products can be properly accounted for on the one hand.