员工工服计入什么科目？工作服应属于劳保用品，不属企业福利，公司应有发放标准。按规定发放。购入时可入库，发放时出库计入下列费用科目核算：

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、企业.生产工人的工服应计入：制造费用--劳保用品费

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

　　2、企业.管理人员的工服应计入：管理费用-劳保用品费

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

　　3、企业.销售人员的工服应计入：销售费用--保用品费。

3. The uniforms of sales personnel in enterprises should be included in the sales expenses - protective equipment expenses.

　　如果属于福利性质的，计入管理费用（或营业费用）--福利费，或者应付福利费科目。

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：工作服按职工所在部门，计入相关的费用中。如：销售部门的计入“营业费用”；管理部门的计入“管理费用”等。”

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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