1, between coworkers, not accounted for or use of current account;
2, the company to pay,
borrow: administrative expenses - welfare,
credit: payable employee compensation - welfare.
Then debit: payable employee compensation - welfare expenses
credit: bank deposits.
According to the Circular of the State Administration of Taxation on the Deduction of Salaries and Wages and Employee Welfare Expenses of Enterprises (Guo Shui Han [2009] No. 3), the scope of expenditure on employee welfare expenses is as follows:
1. For enterprises that have not yet implemented the separation of the function of running a social organization, the costs of equipment, facilities and personnel incurred by the welfare departments within the company, including the staff canteen, the staff bathroom, the barber's room, equipment, facilities and repair and maintenance costs of collective welfare departments such as medical clinics, nurseries and sanatoriums, as well as the wages and salaries, social insurance premiums, housing provident funds and labor costs of the staff of the welfare departments.
2. Subsidies and non-monetary benefits granted for employees' health care, living, housing, transportation, etc.
(1) medical expenses granted by the enterprise to its employees for out-of-town medical treatment on official business;
(2) medical expenses for employees of enterprises that do not have medical co-ordination;
(3) medical subsidies for the employees' dependent immediate family members.