Accounting entries of company employees' physical examination
Accounting entries in accrual period:
Borrow: management fee-welfare fee
Loan: Payable salary-welfare expenses.
Accounting entries at the time of payment:
Borrow: Payable staff salaries-welfare expenses
Loan: Cash on hand or bank deposit.
Salary payable to employees refers to various forms of remuneration or compensation given by enterprises in order to obtain services provided by employees or terminate labor relations. Employee compensation includes short-term salary, post-employment benefits, dismissal benefits and other long-term employee benefits. Benefits provided by enterprises to employees' spouses, children, dependents, survivors of deceased employees and other beneficiaries also belong to employees' salaries.
The salary payable to employees shall be accounted for in detail according to the items such as salary payable to employees, employee welfare expenses, social insurance premiums, housing accumulation fund, trade union funds, employee education funds, compensation for termination of employee labor relations, share payment and other payables to employees.
The direction of wage loans payable to employees is to reduce borrowers and increase lenders. Debit is the amount actually paid to employees, and the final credit balance reflects the unpaid employee salaries payable by the enterprise.
How much is the management fee?
Management expenses refer to the expenses incurred by the administrative department of an enterprise for organizing and managing production and business activities. For example, company funds, trade union funds, directors' dues, consulting fees, legal fees, business entertainment expenses, office expenses, post and telecommunications expenses, and salary and welfare expenses of managers are all included in the management expenses.
The final balance of the management expenses incurred by the borrower's registered enterprise is generally transferred from the lender to the management expenses of the "profit of this year" subject, and there is no balance in the subject after the transfer.