Borrow: management fee
Loan: wages payable to employees.
Accounting treatment of employee's salary
(1) Employee compensation refers to various forms of remuneration and other related expenses given by enterprises to obtain services provided by employees. Employee compensation includes not only the total labor remuneration paid by the enterprise to all employees in a certain period of time, but also other related expenses calculated according to a certain proportion of wages and included in the cost. Enterprises should set up the subject of "Payable Employee Compensation" to calculate the extraction, settlement and use of employee compensation. Employees' bonus and welfare funds extracted from net profit by enterprises (foreign investors) are also accounted for in this account.
⑵ This course can be accounted for in detail according to wages, employee welfare fees, social insurance premiums, housing accumulation fund, trade union funds, employee education funds, non-monetary benefits, dismissal benefits, share payment, etc.
(3) The main accounting treatment of employees' salary payable by enterprises.
(1) The wages of the personnel in the production department shall be debited to such subjects as "production cost", "manufacturing cost" and "labor cost" and credited to this subject. Staff salaries and R&D expenditures borne by the construction in progress shall be debited to the subjects such as "construction in progress" and "R&D expenditures" and credited to this subject. The salaries of management personnel and sales personnel shall be debited to the subject of "management expenses" or "sales expenses" and credited to this subject.
(2) If the enterprise distributes the self-produced products to employees as employees' remuneration, it shall debit the subjects such as "management expenses", "production expenses" and "manufacturing expenses" and credit this subject.
If fixed assets such as housing are provided to employees free of charge, the subjects such as "management expenses", "production expenses" and "manufacturing expenses" shall be debited and credited to this subject according to the depreciation amount to be accrued; At the same time, debit this account and credit the "accumulated depreciation" account.
When renting out houses and other assets for free use by employees, according to the rent payable in each period, the subjects such as "management expenses", "production expenses" and "manufacturing expenses" shall be debited and credited to this subject.
(3) Compensation for termination of labor relations with employees shall be debited to the subject of "management expenses" and credited to this subject.
(4) The enterprise pays cash and shares settled with employees. During the waiting period, on each balance sheet date, according to the amount of costs and expenses that should be confirmed in the current period, debit "management expenses", "production expenses" and "manufacturing expenses" and credit this account. After the vesting date, the cash-settled shares shall pay the amount of changes in fair value in the current period, debit or credit the "gains and losses from changes in fair value" account, and credit or debit this account. Enterprises (foreign investors) shall, in accordance with the provisions, extract the employee bonus and welfare fund from the net profit, debit the title of "profit distribution-extracted employee bonus and welfare fund" and credit this title.
(4) The main accounting treatment of enterprise's payment of employee's salary.
(1) pay wages, bonuses, allowances, welfare funds, etc. Various funds paid to employees and deducted from employees' wages are debited to such subjects as "bank deposit", "cash on hand", "other receivables" and "tax payable-personal income tax payable".
(2) payment of trade union funds and staff education funds for trade union activities and staff training, debit the subject, credit "bank deposit" and other subjects.
(3) in accordance with the relevant provisions of the state to pay social insurance premiums and housing provident fund, debit the subjects, credited to the "bank deposit" subjects.
(4) When an enterprise distributes its own products to employees, it shall debit the subject and credit the subject of "main business income"; At the same time, the cost of finished products should be carried forward. Those involved in the output tax of value-added tax should also be dealt with accordingly.
Pay rental housing and other assets for employees to use free of charge, debit the subjects, credit "bank deposits" and other subjects.
⑤ Enterprises should pay the shares settled with employees in cash. On the exercise date, debit this account and credit "bank deposit", "cash on hand" and other subjects.
⑥ The compensation given by the enterprise to employees due to the termination of labor relations with employees shall be debited to this account and credited to such subjects as "bank deposit" and "cash on hand".
5] The credit balance at the end of this course reflects the unpaid salary payable by the enterprise.
Case:
[Example] The salary and salary of Company A is: 40,000 yuan for the production of product A in the basic production workshop, 1 10,000 yuan for the workshop managers, and 20,000 yuan for the administrative staff. The cost allocation process is as follows:
Borrow: production cost-product A 40000.
Manufacturing cost 10000
Management fee 20 thousand
Loan: The salary payable to employees is 70,000 yuan.