企業(yè)贈(zèng)送贈(zèng)品的會(huì)計(jì)分錄應(yīng)當(dāng)怎么做?
贈(zèng)送贈(zèng)品是企業(yè)的促銷(xiāo)手段,不管這個(gè)贈(zèng)品是自制的還是購(gòu)進(jìn)的,都應(yīng)當(dāng)視同產(chǎn)品的企業(yè)內(nèi)部消耗,應(yīng)當(dāng)計(jì)入“銷(xiāo)售費(fèi)用”這一會(huì)計(jì)科目中進(jìn)行核算。關(guān)于贈(zèng)送贈(zèng)品的業(yè)務(wù),企業(yè)會(huì)計(jì)人員應(yīng)如何做會(huì)計(jì)分錄?