Employee welfare fund refers to the old brand and old word of accounting qualification certificate, which is extracted according to a certain proportion of the balance and transferred according to the rest. Borrow: production cost-welfare expenses manufacturing cost-welfare expenses payable welfare expenses-welfare expenses (or manage the balance of non-financial assistance that will be distributed under specified circumstances.

loan: special fund-employee welfare fund. Divide the situation by time, if you buy a certain commodity, but the invoice does not reflect the employee welfare: loan: special fund-employee welfare fund. Loans: bank deposits, etc.

if it is a bonus, such as year-end bonus: loan: special fund-employee welfare fund. Loan: paid to employees. Loan: paid to employees. Loans: bank deposits, etc.