Debit: management expenses, welfare expenses-profit expenses/manufacturing expenses.
Loan: other payables-employee work clothes
Second, two employees left their jobs just after they bought it back, and the clothing fee is non-refundable and needs to be deducted from the salary of the employees who left.
1, when employees return to work after half a year.
Borrow: other payables-employee's work clothes (half of the amount)
Credit: Cash on hand
2. If an employee leaves his post before the expiration of his term of office and does not return the relevant funds, he can deal with the refund and related expenses.
Borrow: other payables-employee work clothes
Loan: management expenses, welfare expenses-profit expenses/manufacturing expenses.
Extended data
According to the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC) and relevant policies, the employee welfare expenses incurred by the enterprise shall be deducted if they do not exceed 65,438+04% of the total wages and salaries.
The employee welfare fund includes the following contents:
1. Employees' medical care, living, housing, transportation and other subsidies and non-monetary benefits. , including medical expenses paid by enterprises for employees on business trips, medical expenses of employees in enterprises that have not implemented medical co-ordination, medical subsidies for employees to support their immediate family members, heating subsidies, heatstroke prevention and cooling expenses for employees, difficulties subsidies for employees, relief funds, canteen subsidies for employees, and transportation subsidies for employees.
2. Other employee welfare expenses incurred in accordance with other regulations, including funeral subsidies, pension expenses, settling-in expenses, family leave travel expenses, etc.
Baidu Encyclopedia-Accounting Entry
Baidu Encyclopedia-Employee Benefits