According to the latest accounting standards, can it be directly included in the management expenses-benefit fee? Then when the settlement is paid?
Can you write the accounting distribution? thanks....
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First, the new accounting system is now included in the salary of employees-benefits.
borrowing: management fee-employee benefits
loan: payable for employee salary --- employee benefits
borrowing: payable for employee salary --- employee benefits
loans: cash: cash: cash: cash: cash: cash /Bank deposits
. Incurred in salary deduction
or self-made product distribution
borrowing: payable for employees-non-monetary benefits
Loan: Taxes and fees should be paid-value-added tax should be paid-output tax
If it is issued after purchasing
borrowing: payable for employees-non-monetary benefits n loans: inventory goods
Loan: Taxes and fees should be paid -the value -added tax should be paid (the amount of input tax is transferred)
extension information:
In in accordance with relevant regulations, the enterprise pays the salary, bonus, allowance, etc. , Loan the "bank deposits", "inventory cash" and other subjects.
The enterprises to deduct various funds repaid from the salary of employees (the family medicine costs, personal income tax, etc.), rely on undergraduate subjects, and borrow "other receivables", "taxes and fees-- Personal income tax should be paid "and other subjects.
The enterprise pays employees' benefits to employees, rely on undergraduate subjects, and credit the subjects of "bank deposits" and "inventory cash".
The enterprise payment of union funds and employee education funds for union operation and employee training, rely on undergraduate subjects, and credit "bank deposits" and other subjects.
The enterprises pay social insurance premiums and housing provident funds in accordance with relevant national regulations, rely on undergraduate subjects, and credit the "bank deposit" subjects.
Couns with compensation given to employees due to the release of labor relations with employees, relying on undergraduate subjects, and loaning subjects such as "bank deposits" and "inventory cash".
Reference materials Source: Baidu Encyclopedia-payable to employees
Reverse the salary of employees.
1, borrowing: management fee-employee benefits
loan: payable for employee salary
2, borrowing: payable for employee salary
The "payable for employees" subjects, account for the extraction, settlement, and use of the salary of employees. The loan registration of this subject has been allocated in the amount of employee compensation in the cost of cost projects, and the amount of employee pay for employees, including the deduction of the payment, etc. at the end of the period of the subject, reflects the company's payable employee remuneration.
The "payable payable salary" subjects shall be in accordance with "salary", "employee benefits", "social insurance premiums", "housing provident fund", "trade union funding", "employee education funding", "non -monetary benefits" and so on. The detailed subjects should be set up for employee salary items to perform detailed calculations.
Extension information:
. The enterprise shall recognize the salary of the employee as a liabilities during the accounting period where the employee provides services. The beneficiaries of the service are processed in the following situations:
(1) The salary of employees who produce products and providing labor services shall be included in product costs or labor costs.
(2) The salary of employees under construction and intangible assets shall be included in the construction of fixed assets or intangible assets.
(3) The salary of other employees other than (1) and (2) above is included in the current profit and loss.
. The medical insurance premiums, pension insurance premiums, unemployment insurance premiums, work injury insurance premiums, maternity insurance premiums, maternity insurance premiums, maternity insurance premiums, maternity insurance premiums, and maternity insurance premiums paid for employees should be based on the accounting period provided by employees. Calculate a certain percentage of the total salary, and handle it in accordance with the provisions of Article 4 of the Guideline.
3. The company's labor relationship with employees before the employee labor contract expires, or puts forward compensation for encouraging employees to voluntarily accept tailoring. At the same time, if the following conditions are met The estimated liabilities generated by compensation are given, and the current profit or loss is also included in the current profit and loss:
(1) Enterprises have formulated a formal labor relationship plan or made voluntary decline suggestions, and will be implemented soon. The plan may include the departments, positions and quantities of employees who intend to lift the labor relationship or reduce; in accordance with relevant regulations, the amount of compensation or reduction of the compensation of the labor relationship or tailoring in accordance with the relevant regulations;
(2) Enterprises cannot unilaterally withdraw the labor relationship plan or reduce suggestions.
Reference information Source: Baidu Encyclopedia-payable to employees
Now the new accounting system is recorded in the salary of employees-benefits. rn 1、借：管理费--职工福利费rn 贷：应付职工薪酬---职工福利费rn 2、借：应付职工薪酬---职工福利费r N loan: cash/bank deposit
Incurred in the salary of employees-benefits
Eventually, the management expenses
lines
direct
borrowing: management expenses --- benefit fee
loan: bank deposit or cash