Borrow: management expenses-business entertainment expenses

Loan: bank deposit/cash

2. Give employees moon cakes:

Borrow: management fee-welfare fee

Loan: Payable to employees-Payable to welfare.

Extended data

Enterprises should account for the occurrence and carry-over of management expenses through the subject of "management expenses". The debit of this account registers the management expenses incurred by the enterprise, and the management expenses transferred to the "profit of this year" account at the end of the credit registration period. After the transfer, there should be no balance in this account. This subject is accounted for in detail according to the expense items of management expenses.

The methods of accounting entries are as follows:

1 chromatography

A method to solve problems by dividing the development process of things into several stages and levels and analyzing them step by step, so as to finally get the results.

2. Business chain method

According to the sequence of accounting business, a continuous business chain is formed, and accounting entries are compiled according to a connected relationship between the previous business and the latter business.

3. Bookkeeping rule method

Use the bookkeeping rule "there must be a loan if there is a loan, and the loan must be equal" to make accounting entries.

Baidu encyclopedia-accounting entries

Baidu encyclopedia-management fees