員工工服計入什么科目？工作服應屬于勞保用品，不屬企業(yè)福利，公司應有發(fā)放標準。按規(guī)定發(fā)放。購入時可入庫，發(fā)放時出庫計入下列費用科目核算：

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)工人的工服應計入：制造費用--勞保用品費

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

　　2、企業(yè).管理人員的工服應計入：管理費用-勞保用品費

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

　　3、企業(yè).銷售人員的工服應計入：銷售費用--保用品費。

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，計入管理費用（或營業(yè)費用）--福利費，或者應付福利費科目。

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，計入相關的費用中。如：銷售部門的計入“營業(yè)費用”；管理部門的計入“管理費用”等?！?/p>

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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