2, the specific accounting entries are:

Cumulative time:

Borrow: management fee-welfare fee

Loans: Payables-Employee Welfare Fund

When paying:

Debit: payables-employee welfare fund

Loans: bank deposits

3. The sources of employee welfare funds include: first, employee welfare funds drawn according to a certain proportion of the balance;

Second, according to the personnel quota, the employee welfare expenses extracted from business expenses or non-business expenses are accounted for in the special fund. However, there are differences between the two: the employee welfare fund is mainly used for collective welfare expenditure, such as the cost of collective welfare facilities, the subsidy of logistics service departments, the subsidy of unit canteens, the expenses borne by the unit according to the regulations for the overrun of employees' medical expenses at public expense, and other expenses that can be paid by the employee welfare fund according to the regulations of the state. The welfare funds extracted according to the prescribed standards are mainly used for employees' personal expenses, and the units are used for basic welfare funds such as subsidies for employees' living difficulties. In some specific expenditure items, welfare funds and welfare funds can also be merged.