Debit: management fee-welfare fee (included in related subjects according to the department where the fee belongs)
Loan: Payable employee salary-employee welfare fund.
2. Purchase payment:
Borrow: Payable employee salaries-employee welfare expenses.
Loans: bank deposits
3. Profit carried forward this year at the end of the period:
Debit: this year's profit
Loan: management fee-welfare fee (included in related subjects according to the department where the fee belongs)
When an enterprise purchases welfare goods and then pays the purchase price, it shall pass the accounting of related secondary subjects such as "management expenses" and "employee salaries payable". Management expenses refer to the expenses incurred by the administrative department of an enterprise for organizing and managing production and business activities.