The labor dispatch fee of the labor dispatch party is entered into the employee compensation account payable, and the labor invoice issued by the labor dispatch party based on the payment received by the labor dispatch unit is entered into the management expense (or sales, operating expenses) - labor fee accounting account.

Calculation of labor dispatch costs: 1. The composition of labor costs: labor service fees (basic labor fees, assessment labor fees), social insurance fees and export labor service fees.

2. Various standards for labor costs: Settlement will be based on actual expenses incurred, and Party A will charge export labor service fees at the standard of RMB per person per month.

Extended information: Accounting of employee benefits payable: Enterprises should account for the withdrawal, settlement, and use of employee benefits payable through the "employee benefits payable" account.

The credit side of this account registers the amount of employee compensation that has been allocated and included in relevant cost and expense items, and the debit side registers the amount of employee compensation actually paid, including amounts deducted, etc.; the credit balance at the end of the period reflects the unpaid employee compensation payable by the enterprise.

The "employee salary payable" subject should be based on "salaries", "employee benefits", "social insurance premiums", "housing provident fund", "trade union funds", "employee education funds", "non-monetary benefits" and other payable employee salary items.

Set detailed accounts and conduct detailed accounting.

(1) Processing of recognition of employee benefits payable Enterprises shall include the employee benefits (including monetary benefits and non-monetary benefits) that should be recognized into relevant assets according to the beneficiaries of services provided by employees during the accounting period when employees provide services.

The costs or current profits and losses are also recognized as employee benefits payable.

The employee salary of the production department personnel is recorded in the "production cost", "manufacturing expenses", "labor cost" and other subjects; the employee salary of the management department personnel is recorded in the "administrative expense" account; the employee salary of the sales staff is recorded in the "management expense" account.

In the "Sales Expenses" account, employee salaries that should be borne by construction in progress and R&D expenditures are recorded in the "Projects in Progress", "R&D Expenditures" and other accounts.

The employee incentives and welfare funds that foreign-invested enterprises withdraw from net profits in accordance with regulations are recorded in the "Profit Distribution - Employee Incentives and Welfare Funds Withdrawn" account.

When measuring employee remuneration payable, if the state stipulates the accrual basis and accrual ratio, the accrual shall be based on the standards stipulated by the state.

If the state does not stipulate the accrual basis and accrual ratio, the enterprise should reasonably estimate the employee compensation payable in the current period based on historical experience data and actual conditions.

If the actual amount incurred in the current period is greater than the estimated amount, additional employee benefits payable shall be provided; if the actual amount incurred in the current period is less than the estimated amount, the excess employee benefits payable shall be reversed.

If an enterprise distributes its self-produced products to employees as non-monetary benefits, it shall be included in the relevant asset cost or current profit and loss according to the beneficiary object and the fair value of the product. At the same time, it shall recognize the employee remuneration payable and debit "administrative expenses" and "administrative expenses".

Accounts such as "production costs" and "manufacturing expenses" are credited to the account "employee compensation payable - non-monetary benefits".

If assets such as houses owned by the enterprise are provided to employees free of charge, the depreciation accrued for each period of the house shall be included in the relevant asset cost or current profit and loss according to the beneficiary objects, and at the same time, the debit "Employee compensation payable - non-monetary" shall be debited.

"Sexual Welfare" account is credited to the "Accumulated Depreciation" account.

If assets such as housing are leased for free use by employees, the rent payable in each period shall be included in the cost of the relevant assets or the current profits and losses according to the beneficiary objects, and the employee benefits payable shall be recognized.

Accounts such as "administrative expenses", "production costs" and "manufacturing expenses" are debited, and the account "employee compensation payable - non-monetary benefits" is credited.

Non-monetary benefits that are difficult to identify as beneficiaries are directly included in the current profits and losses and employee benefits payable.