The education funds payable to employees are included in the salary payable to employees in the current month, and transferred from management expenses to the profit account of this year at the end of the month.

Before the end of the year, the provision of trade union funds for some trade union activities or should be turned over to the trade union organization must have a special invoice issued by the trade union. Monthly accrued expenses are transferred from the management expense account to this year's profit account.

Taxable amount shall be carried forward to this year's profit in the taxable month.

When carried forward to this year's profit

Debit: this year's profit

Loan: tax payable

Provide trade union funds and management fees

Borrow: management fee

Loan: wages payable to employees.

Carry forward:

Debit: this year's profit

Loan: management fee