Enterprises pay wages, bonuses, allowances, etc. In accordance with the relevant provisions, when it is issued to employees, it shall debit the "salary payable to employees" and credit the subjects such as "bank deposit" and "cash on hand".
1. All kinds of money (family medicine and personal income tax, etc. If the enterprise deducts from the salary payable to employees, it shall debit this account and credit other accounts receivable and tax payable-personal income tax payable.
2, the enterprise to pay employee welfare expenses, debit the subjects, credit "bank deposits" and "cash on hand" subjects.
3, enterprises to pay trade union funds and staff education funds for trade union operation and staff training, debit the subjects, credited to "bank deposits" and other subjects.
4, enterprises in accordance with the relevant provisions of the state to pay social insurance premiums and housing provident fund, debit the subjects, credited to the "bank deposit" subjects.
5. The compensation paid by the enterprise to the employees due to the termination of labor relations with the employees shall be debited to this account and credited to such subjects as "bank deposit" and "cash on hand".
Extended data:
Principles of management of trade union funds:
Article 38 of the Constitution of China Trade Union stipulates that the trade union shall establish a system of budget, final accounts, assets supervision and funds examination and supervision according to the principle of independent funds. Therefore, the basic principle of trade union funds management at all levels is self-management, which has three meanings:
(1) Subject independence
Trade unions at all levels shall, after being established according to law and obtaining legal person status, independently manage their own trade union funds in accordance with the financial system of "unified leadership and hierarchical management".
(2) Using independence
According to the provisions of the trade union law, the specific measures for the use of funds are formulated by the All-China Federation of Trade Unions, which shows that the rules for the use of funds by trade unions at all levels must be implemented in accordance with the requirements of the All-China Federation of Trade Unions.
(3) Supervision independence
In accordance with the supervision system of "unified leadership, graded management and graded responsibility", the use of trade union funds at all levels consciously accepts the supervision and inspection of the trade union funds review committee at the corresponding level and at a higher level, and regularly reports to the general meeting of members or the general meeting of members and accepts supervision. At the same time, the trade union assembly or the general assembly has the right to put forward opinions on the use of funds.
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