The Accounting Standards for Business Enterprises No.9-Employee Compensation (hereinafter referred to as "Employee Compensation Standards") stipulates that employee compensation refers to various forms of remuneration and other related expenses given by enterprises in order to obtain services provided by employees. In accounting treatment, according to the provisions of employee compensation standards, it should be handled according to the following principles: enterprises should set up the subject of "employee compensation payable" for employee compensation accounting. At the same time, under the undergraduate program, detailed accounting is carried out according to wages, social insurance premiums, housing accumulation funds, employee welfare funds, trade union funds, employee education funds and dismissal benefits. The enterprise shall treat the employees' remuneration separately according to the beneficiaries of the services provided by the employees. The staff salary of the production department personnel is debited to the subjects such as "production cost" and "manufacturing expense"; The staff salary of the management department personnel is debited to the "management expenses" subject; The salary of employees in the sales department is debited to the "sales expenses" account; "Construction in progress" and "R&D expenditure" shall be debited to the employees' salaries undertaken by construction in progress and R&D projects. All the above are recorded in the subject of "Payable Employee Compensation". The comprehensive fund paid by the enterprise is charged through the subjects of "non-operating expenses" or "management expenses".