Accounting entries for depreciation expenses of senior executives' cars
Borrow: management fee
Loan: wages payable to employees.
Debit: payable to employees.
Credit: accumulated depreciation
What is the salary payable to employees?
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, as well as benefits provided by enterprises to employees' spouses, children, dependents, survivors of deceased employees and other beneficiaries.
Enterprises should set up the subject of "Payable Staff Salary" to calculate the extraction, settlement and use of Payable Staff Salary. The credit of this course registers the amount of employee compensation that has been allocated and included in the relevant cost items, and the debit registers the actual amount of employee compensation, including the deducted amount; The credit balance at the end of this course reflects the unpaid salary payable by the enterprise. "Payable to employees" should be based on wages, employee welfare, social insurance, housing provident fund, trade union funds, employee education funds and non-monetary welfare funds and other items to set up detailed accounts.
What does the management fee include?
Management expenses refer to various expenses incurred by the administrative department of an enterprise for organizing and managing production and business activities, including company funds, trade union funds, labor insurance premiums, directors' dues, agency fees, consulting fees, business entertainment expenses, office expenses, travel expenses, post and telecommunications expenses, greening expenses, managers' salaries and welfare expenses and other specific items. , is the expenses incurred by the board of directors and the administrative department in the operation and management of the enterprise.