Accounting entries:

Borrow: management fee-business entertainment fee?

Loan: bank deposit/cash

If it is for employees themselves: reimbursement of clothing invoices, abstract: work clothes.

Accounting entries:

Borrow: management fee-labor protection fee or welfare fee?

Loan: bank deposit/cash

According to the approved release list, prepare the items first.

Borrow: management expenses-employee welfare expenses (image decoration)

Loan: wages payable to employees-employee welfare expenses (image decoration)

Make entries according to the effective picking list actually issued.

Borrow: Payable wages-employee welfare expenses (image clothing)

Borrow: stock goods-clothing-men's suits (specifications)

Extended data:

Accounting entries are realized by filling in accounting vouchers in practical work, which is an important link to ensure the correctness and reliability of accounting records. In accounting, no matter what kind of economic business happens, it is necessary to fill in accounting vouchers and determine accounting entries of economic business according to accounting rules before registering accounts, so as to correctly keep accounts and check afterwards.

According to the different accounting treatment, enterprise rebate can be specifically described as:

1, given in the form of a specified number of objects. For example, within one month, we sold 30 induction cookers and gave away 10 sets of supporting cabinets;

2. The form of direct return of payment. For example, if the profit of 2 1 000 yuan is directly returned to the department store in the form of cash or bank deposit, it is a direct return of the payment;

3. The form of offset payment. For example, if you buy 20,000 pieces in a certain period (usually one year), the rebate will be 1% of the purchase amount, and if you buy 50,000 pieces, the rebate will be 1.5% of the purchase amount, and so on, and the rebate will be directly deducted from the second payment.

Baidu Encyclopedia-Accounting Entry