First, which subject should be included in the water and electricity charges of the staff dormitory, which needs specific analysis:

Two, such as the dormitory utilities borne by the enterprise, the specific accounting entries are:

Cumulative time:

Borrow: management fee-welfare fee

Loan: Payable salary-welfare expenses.

When paying:

Borrow: Payable staff salaries-welfare expenses

Loans: bank deposits

Three, such as the dormitory utilities borne by the individual workers, the specific accounting entries are:

Borrow: management fee-utilities

Credit: Other Payables-Employees

Debit: Other payables-one employee

Loans: bank deposits

Four, the salary payable to employees refers to the enterprise according to the relevant provisions, according to "wages, bonuses, allowances, subsidies", "employee welfare", "social insurance", "housing provident fund", "trade union funds", "employee education fees" and other subjects accounting for all kinds of salaries payable to employees.