家乐福财务部门费用分摊会计政策

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1、CostAllocationAccountingPolicyFinanceTeamsCostAllocationAccountingPolicy财务部门费用分摊会计政策RelevantOrganization:AllStore&HOorganizationPeriodicCompliancechecking:HOAccountingmanagerProcedureOrganizedby:Finance/H,OAccounting/CRCApprovedby:**Version:Validationda

2、te:Effectivedate:Validationdate:CostAllocationAccountingPolicyPage4of4CostAllocationAccountingPolicyCONTENTS1.LaborCostAllocation人事费用分摊2.DailyOperatingExpenseandOfficeRental日常营运费用及房租3.InvoiceissuefordailyexpenseandOfficeRental为日常营运费用及房租分摊开据发票CostAllocat

3、ionAccountingPolicyPage4of4CostAllocationAccountingPolicyAsthecostallocationpolicyofchinafinanceteams,weonlyallocatethosepeoples’cost:1)Regionalaccountingchiefandtheirassistant2)Regionalbusinesscontrollerandtheirassistant3)MIMcenterThecostinclude:1)Labo

4、rcost2)Dailyoperatingexpense3)RentalForthecostofJointVentures(JVs)accountantpleasestillallocatebyJVaccounting.1.LaborCostAllocationØChargeoutpart:Dr:26000100CNZ999XXXXXCr:60002510CNZ*Chargetostore:Dr:60002510CNA*XXXXX:Cr:26000100CNZ999XXXXXThejournalwil

5、lbefinishedautomaticallybyfillinthereport”Labor_COST_CNZ***_JV_YYMM”crossJVcolumnbychargeoutside.Thestatisticsjournalwillalsobefinishedatsametimeforbothside.2.DailyOperatingExpenseandOfficeRentalRegionofficeandMIMcenterbookthedailyexpenseinactivitylocat

6、ionCNZ***andfillintheexpenseallocationreport.根据中国区财务部门成本费用分摊政策，该财务处理政策只针对如下人员的费用：1)区一级财务经理及其助理2)区一级营运监控主管及其助理3)发票处理中心财务人员分摊的费用包括：1)人事费用2)每日营运费用3)房租费合资公司的财务人员费用分摊仍然由合资公司财务负责进行。1.人事费用分摊Ø费用分摊方：Dr:26000100CNZ999XXXXXCr:60002510CNZ*店确认费用:Dr:60002510CNA*XXXXX

7、:Cr:26000100CNZ999XXXXX该两笔凭证只需由工资费用分摊方填入当月”Labor_COST_CNZ***_JV_YYMM”表的“跨公司”栏既可自行完成。工资费用的统计分录也将同时在双方帐上完成。2.日常营运费用及房租区一级财务人员所在公司和MIM中心将日常营运费用及房租填入费用分摊表：CostAllocationAccountingPolicyPage4of4CostAllocationAccountingPolicyIfthechiefortheirassistantbaseinas

8、toreorHO,theirexpensestillneedbebookedintheallocationreport.Everymonthon2nd,HOCRCwillsharetheexpensetoallrelativestoresintheaccountcode61540900anddepartmentcode03700（followingCostAllocationPolicyofChinaFinanceTeams).Theaccountcod