Borrow: labor costs,
Loan: Payable to employees.
When carrying forward,
Borrow: main business cost,
Loan: labor cost.
If it is the salary of the chef in the canteen of the general enterprise staff,
Borrow: management fees and other subjects,
Loan: Payable salary-welfare expenses.
Borrow: Payable staff salaries-welfare expenses,
Loan: bank deposits and other subjects.