2 153 welfare funds payable

First, this course accounts for the welfare expenses extracted by enterprises. Employees' bonus and welfare funds extracted from after-tax profits by foreign-invested enterprises according to regulations are used to pay employees' non-recurring bonuses (such as special contribution awards and year-end awards) and employees' collective welfare, and are also accounted for in this account.

Two, the withdrawal of welfare time, debit "production cost", "operating expenses", "management expenses" and other subjects, credited to this account.

Medical and health expenses paid by workers, subsidies for workers' difficulties and other welfare expenses, as well as wages payable to medical and welfare personnel, shall be debited to this subject and credited to such subjects as "cash", "bank deposit" and "wages payable".

Three, foreign-invested enterprises in accordance with the provisions from the after-tax profits of employee incentives and welfare funds, should be set up under the undergraduate account. Enterprises in accordance with the determined distribution plan, from the after-tax profits to extract employee bonuses and welfare funds, debit the "profit distribution-extraction of employee bonuses and welfare funds" subjects, credited to the subject; In accordance with the provisions of the expenditure, debit the subjects, credit "bank deposits" and other subjects.

Four, the final credit balance of this course, reflecting the balance of enterprise welfare funds (including employee incentives and welfare funds extracted by foreign-invested enterprises).