關於品酒會報名費會計科目請教 - 會計
By Susan
at 2013-10-16T20:53
at 2013-10-16T20:53
Table of Contents
請問各位版友,我的公司是從事紅酒買賣、零售的行業,
會不定期舉辦品酒會,邀請有興趣的人品酒,藉此達到行銷目的,
最近舉辦了一場品酒會是要收費的,每位收費1500元,
繳交這1500元,可享餐廳合菜餐點(品酒會在餐廳舉辦)及贈送紅酒一瓶,
我們有開發票給客人,品項開「報名費(含贈品)」(報名參加品酒會…)
請問作帳時,會科做「報名費」即可嗎?
因為我們公司主要營業項目是賣紅酒,帳上出現「報名費」是否會很奇怪?
另外,這1500元是含有贈送客人紅酒,這是否也要考慮進去呢?
題外話:公司有申請一台行動刷卡機帶到會場使用,
廠商送機器來時,有收取一筆設定費(安裝費之類的),
會科做雜費OK嗎?
謝謝大家的指點~~
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會計
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By Ophelia
at 2013-10-21T00:15
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