一直没有计提福利费，年末可以一次性补记吗？同时计入当期的管理费用。 不再计提福利费是所得税法规定还是新会计准则规定的
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2008年新的企业所得税法规定 企业的福利费一律不再计提 按照实际的发生额 计入当期的费用，年底汇算清缴时，按照不超过工资总额的14%准予扣除，详见新的企业所得税法
福利费不可以计提了，按实际发生额列支，但不得超过工资总额的14%
不计提了，按实际发生计入，超额的年底调整
已经不计提了
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绛旓細褰撶劧娌″叧绯诲晩锛佸彧瑕涓瑕佽法骞璁℃彁灏辫銆
