If the new accounting standard has been implemented
When purchasing
Borrow: Employee compensation payable - Employee welfare expense
Loan: Cash on hand/bank deposits
When accruing at the end of the month
Borrow: Overheads/selling expenses/manufacturing expenses - Employee welfare expense
Loan: Employee compensation payable - Employee welfare expense
Loan: Employee compensation payable - Employee welfare expense< /p>
Not implemented the new accounting standards
Borrow: administrative expenses / selling expenses / manufacturing expenses - employee welfare expenses
Credit: cash on hand / bank deposits
Company purchases of medicines should be differentiated between the different purposes of separate accounts. Some of them are included in the heatstroke prevention expenses, some are included in the labor protection expenses, and some are included in the employee welfare expenses... And different departments use different accounting entries.
For example, the wind oil essence, human Dan is generally included in the summer cooling costs; gauze, band-aid, cotton wool, disinfectant water... Generally counted as labor protection expenses; cold medicine, anti-inflammatory medicine, diarrhea medicine... Counted as employee welfare expenses.
Expanded:
Enterprise employee welfare expenses refer to the expenditure on welfare benefits provided by an enterprise for its employees in addition to employee salaries, bonuses, allowances, subsidies included in the management of total wages, employee education expenses, social insurance premiums and supplemental pension insurance premiums (annuities), supplemental medical insurance premiums, and housing provident funds, including those issued to or paid for by the enterprise for the employee The following cash subsidies and non-monetary collective benefits are included:
(a) Cash subsidies and non-monetary benefits issued or paid for the health care and living of employees, including the costs of medical treatment outside the country on official business, the costs of medical treatment for employees of enterprises that have not yet implemented medical care coordination, the costs of medical treatment for the dependents of the employees' immediate family members, the costs of employees' convalescent care, the costs of subsidizing the funding of self-operated employee canteens or the costs of uniformly supplying lunches in unofficial employee canteens, the costs of providing lunch to the employees, the costs of providing food to the employees, and the costs of providing lunch to the employees. The expenditure on unified supply of lunches in staff canteens, subsidies for heating costs in accordance with the relevant financial regulations of the State, and expenses for preventing heatstroke and cooling.
(2) Equipment, facilities and personnel costs incurred by the enterprise's internal collective welfare departments that have not yet been separated, including the depreciation, repair and maintenance costs of the equipment and facilities of the collective welfare departments such as staff canteens, staff bathrooms, hairdressing salons, medical clinics, childcare centers, nursing homes and dormitories, as well as the wages and salaries of staff in the collective welfare departments, social insurance premiums, housing provident funds, labor and other personnel costs. expenses.
(3) Employee hardship subsidies, or the expenses of funds established and managed by the enterprise in a coordinated manner specifically for the purpose of assisting and relieving employees in difficulty.
(d) Expenses other than those for the coordination of retired personnel, including medical expenses of retired personnel and other expenses other than those for the coordination of retired personnel. The uncoordinated costs of retired personnel involved in enterprise reorganization shall be implemented in accordance with the Circular of the Ministry of Finance on the Financial Management of Employee Resettlement Costs Related to Enterprise Reorganization (Caiqi [2009] No. 117). Where the state provides otherwise, it shall follow its regulations.
(v) Other employee welfare expenses incurred in accordance with the regulations, including funeral subsidies, pension, employee relocation expenses, one-child fee, family leave travel expenses, and other expenses that meet the definition of employee welfare expenses of an enterprise but are not included in the items of the clauses of this Circular.
Baidu Encyclopedia - Employee Welfare Expenses