目前一些会计教科书在谈到职工福利基金的使用时,笼统地称企业各种福利部门职工的工资均由职工福利基金开支,并举例如职工食堂、浴室、医务室、理发室、托儿所等。事实上,这种提法不妥。按照国务院发布国营企业成本管理条例和现行工业会计制度规定,职工食堂职工工资是可以进入成本的(商业企业则可列入商品流通费)。因此,应当说:除职工食 At present, some accounting textbooks refer to the use of employee benefit funds. Generally speaking, employees in various Welfare Sectors pay their employees ’welfare funds. Examples include workers’ canteens, bathrooms, infirmary, barbershop, nursery schools and so on. In fact, this formulation is not proper. In accordance with the State Council promulgated the State-owned Enterprise Cost Management Regulations and the current industrial accounting system, workers’ canteens staff wages can be entered into the cost (commercial enterprises may be included in the commodity circulation fee). Therefore, it should be said: demobilization of food