Borrow: management fee
Loan: wages payable to employees.
Debit: Payables-Wages
Loans: bank deposits
For example:
Pay service fee to employees 1600 yuan (payable)
Withholding income tax16000 * (1-20%) * 20% = 2560 yuan.
Actual payment 13440 yuan,
Make accounting entries as follows:
Debit: management fee 16000
Loan: salary payable to employees 16000.
Debit: Payables-wages 16000.
Loan: bank deposit 13440
Taxes payable-Personal income tax payable 2560
The fees paid will go directly into management fees or other expenditure subjects.
The outsourcing expenses paid include both social security and the labor cost of the outsourcing company, so it is definitely not possible to directly enter the management expenses-social security or welfare expenses.
In fact, since you have outsourced, your company's social security and related risks are borne by the outsourcing company, which has nothing to do with you, so the expenses paid can be directly included in the management expenses or other expenditure subjects, otherwise you will separate the social security part from the labor expenses and include it in the welfare expenses and management fees respectively.
Accounting entries are also called "bookkeeping formulas". Short for "entrance". According to the requirements of the double-entry bookkeeping principle, it lists the records of the corresponding accounts and amounts of each economic transaction. Before registering an account, accounting entries are made through accounting vouchers, which can clearly reflect the classification of economic business, help ensure the correctness of account records, and facilitate post-event inspection. Each accounting entry mainly includes bookkeeping symbol, account name, summary and amount. Accounting entries are divided into simple entries and compound entries. Simple entries are also called "single entries". An accounting entry in which the debit of one account corresponds to the credit of another account. Compound entries are also called "multiple entries". Refers to the accounting entries corresponding to one account debit, several account credits, or one account credit and several account debits.
format
(1) Borrow first and then lend, with the borrower at the top and the lender at the bottom.
One loan, one loan:
Debit: Account A Amount 1
Credit: Account B amount 1
Borrow another loan:
Debit: Account A Amount 1
Debit: Account B Amount 2
Credit: amount of account C 1+2
Borrow more than one loan:
Debit: Account A Amount 1
Credit: Account B Amount 2
Credit: Account C Amount 1-2
(2) Borrow before lending, with the borrower on the left and the lender on the right.
One loan, one loan:
Debit Account A Credit Account B Amount 1
Borrow another loan:
Debit account A Credit account empty amount 1
Debit Account B Credit Account Empty Amt 2
Debit account is empty, and the amount of credit account C is 1+2.
Borrow more than one loan:
Debit account A Credit account empty amount 1
Debit Account Empty Credit Account B Amount 2
Debit account is empty, and the amount of credit account C is 1-2.
There are two kinds of accounting entries: simple entry and compound entry, in which the simple entry is the entry of borrowing a loan; Compound entries include one loan and many loans, one loan and many loans and many loans.
It should be pointed out that in order to keep the corresponding relationship of accounts clear, it is generally not appropriate to merge different economic businesses and prepare accounting entries by borrowing more and lending more. However, in some special cases, in order to reflect the whole picture of economic business, accounting entries for borrowing more and lending more can also be compiled.