Trade union funds should be included in the subject of "payable employee salaries-trade union funds", and when it is accrued monthly, it should be debited to the subject of "management expenses" and credited to the subject; The actual payment, charged from the subject.

Price adjustment fund:

Cumulative time:

Borrow: management fee-price adjustment fund

Loan: other payables-price adjustment fund

When handing in:

Debit: other payables-price adjustment fund

Loans: bank deposits

If not specified, at the time of delivery:

Borrow: management fee-price adjustment fund

Loans: bank deposits