Borrow: management fee-welfare fee

Loans: bank deposits

Enterprises should account for the occurrence and carry-over of management expenses through the subject of "management expenses". This course debits the management expenses incurred by the registered enterprise, and the management expenses at the end of the credit registration are transferred to the "profit of this year" course. After the transfer, this account should have no balance. This course carries out detailed accounting according to the expenditure items of management expenses.

Specific items include: company funds, trade union funds, unemployment insurance premiums, labor insurance premiums, directors' dues, agency fees, consulting fees, attorney fees, business entertainment expenses, office expenses, travel expenses, post and telecommunications expenses, greening expenses, manager's salary and welfare expenses, etc. Refers to the expenses incurred by the board of directors and the administrative department in the operation and management of the enterprise.

Extended data:

The start-up expenses incurred by the enterprise during the preparation period include personnel salaries, office expenses, training fees, travel expenses, printing fees, registration fees, etc. , debit "management fees" and credit "bank deposits"; Staff salaries of the administrative department of an enterprise shall be debited to the subject of "management expenses" and credited to the subject of "staff salaries payable".

Enterprises should calculate and determine the mineral resources compensation fees that should be paid according to regulations, debit the "management fee" subject and credit the "tax payable" subject; The expenses incurred by the administrative department of the enterprise, such as office expenses, utilities, travel expenses, and business entertainment expenses, consulting fees, research fees, etc., shall be debited to the subject of "management expenses" and credited to the subjects of "bank deposits" and "research and development expenditures".

At the end of the period, the balance of "management expenses" should be transferred to "profit of this year", debited to "profit of this year" and credited to "management expenses".

1. In order to account for and reflect all kinds of deposits deposited by enterprises in banks or other financial institutions, the accounting system for enterprises stipulates that "bank deposits" should be set up, in which debits reflect the increase of corporate deposits, credits reflect the decrease of corporate deposits, and the final debit balance reflects the balance of corporate deposits.

Enterprises should conduct accounting and management in strict accordance with the system. Enterprises should deposit funds in banks or other financial institutions, debit "bank deposits" and credit "cash" and other related subjects; When withdrawing and spending deposits, debit "cash" and other related subjects and credit "bank deposit" subjects.

2. "Deposit Journal" should be set according to banks and other financial institutions, types of deposits, etc. And the cashier should register one by one according to the receipt and payment voucher and the business development order, and settle the balance at the end of each day. The "deposit journal" should be checked with the "bank statement" regularly, at least once a month.

At the end of the month, if there is any difference between the book balance of the enterprise and the balance of the bank statement, it is necessary to find out the reasons one by one and deal with them, and make a monthly "bank balance reconciliation table" for adjustment.

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