1. Debit: production cost (welfare of production workers) 280

Loan: Salary payable to employees 280

2. Borrow: Manufacturing expenses (workshop manager welfare expenses) 280

Loan: Salary payable to employees 280

3. Borrow: management expenses (welfare expenses for managers in the factory department) 280

Loan: Salary payable to employees 280

4. Debit: sales expenses (sales staff welfare expenses) 280

Loan: Salary payable to employees 280

Salary payable to employees refers to all kinds of wages that enterprises should pay to employees in accordance with relevant regulations, including wages, bonuses, allowances and subsidies, employee welfare fees, medical insurance premiums, old-age insurance premiums, unemployment insurance premiums, work-related injury insurance premiums and maternity insurance premiums, housing accumulation funds, trade union funds and employee education funds, non-monetary benefits, compensation for the termination of labor relations with employees, and other expenses related to obtaining services provided by employees.

Payable employee compensation account:

1. Account nature: liability account,

2. Account purpose: used to calculate the wages paid to employees by enterprises in accordance with relevant regulations. The employee rewards and welfare funds extracted from the net profit by the enterprise according to the regulations are also accounted for in this account.

3. Account structure: add credit records and register all kinds of wages payable to employees in this period; Reduce debit records and register all kinds of wages actually paid. The ending balance is generally in the credit, which indicates all kinds of wages that have not been paid to employees.

4. Detailed subjects: wages, employee welfare, social insurance, housing accumulation fund, trade union funds and employee education funds should be set up for accounting.