Borrow: management expenses (or production expenses, sales expenses, manufacturing expenses, projects under construction, etc. )-union funds.

Management expenses (or production expenses, sales expenses, manufacturing expenses, projects under construction, etc.). )-Employee education expenses.

Loans: Payables-Trade Union Funds

-Staff Education Fund

Actual expenditure:

Debit: Payables-Trade Union Funds

-Staff Education Fund

Loan: bank deposit (or cash on hand)

Extended data:

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"Guidelines for the Application of Accounting Standards for Business Enterprises No.9-Employee Remuneration" stipulates: "If there is no provision on the basis and proportion of accrual, the enterprise shall reasonably estimate the employee remuneration payable in the current period according to historical experience data and actual situation. If the actual amount incurred in the current period is greater than the expected amount, it shall make up the salary payable to employees; If the actual amount incurred in the current period is less than the expected amount, the overpaid salary payable to employees will be offset. "

14% of the original total wages belongs to the deduction ratio stipulated by the tax law, but not to the enterprise accrual ratio stipulated by the Ministry of Finance (accounting treatment should follow the relevant regulations of the Ministry of Finance). Therefore, there is no provision for the proportion of employee welfare funds.

Under the new standard, if there is a clear employee welfare plan, that is, there is a clear amount and a clear scope of payment objects (for example, the company has a written welfare plan and communicates it to all relevant employees through the Employee Handbook), the welfare expenses payable can be accrued. The key is whether the balance of welfare expenses meets the definition of liabilities. The unused welfare funds in the past do not meet the definition of liabilities, so they should not be used continuously under the new standards, that is, the welfare funds payable have no balance.

Under the new standard, welfare funds are generally collected according to the facts, and there is no balance problem, but enterprises can also use them first. Under normal circumstances, the employee welfare funds extracted by enterprises should have no balance after adjustment at the end of the fiscal year, but this does not mean that employee welfare funds are not allowed to have a balance, and employee welfare funds are allowed to have a balance in the middle of the fiscal year. If the welfare funds extracted by the enterprise in a month exceed the welfare funds actually spent in that month, there will be a balance in employee welfare funds.

If the actual amount of welfare expenses in the current period is greater than the expected amount, it shall make up the welfare expenses, debit the "management expenses" and other subjects, and credit the "salary payable to employees" subjects; If the actual amount incurred in the current period is less than the expected amount, the overpaid welfare expenses will be offset, and the subjects such as "management expenses" will be debited and credited to the subject of "employee salaries payable".