1. If you regard the exhibition as employee activity benefits, you can calculate the accrued employee benefits:
Borrow: Payable staff salaries-welfare expenses
Loans: bank deposits
2. If it happens as the daily management of the enterprise (such as reception, etc.). ), through the management fee accounting:
Borrow: management fee
Loans: bank deposits
3. If the exhibition expenses are incurred for sales, they can be accounted as sales expenses:
Debit: sales expenses
Loans: bank deposits
Extended data
computation rule
Wages and additional wages and welfare expenses incurred by various departments of the company shall be charged according to the facts, and the amount shall not exceed the allowable deduction of 65,438+04% of employees' wages payable, and the excess shall be subject to tax adjustment. ..
Trade union funds The funds for trade union activities set aside by the company according to 2% of the wages payable.
According to 2.5% of the wages payable, the employee education funds shall be accrued. The expenses mainly include training materials, teachers' fees, outsourcing training fees, travel and transportation expenses for training teachers and outsourcing trainers, training consumables and spare parts, etc. The housing provident fund paid by the housing provident fund company for employees is based on the post skill salary, and the accrual ratio is 10%.
Main accounting treatment of sales expenses
(1) The expenses incurred by the enterprise in the process of selling goods, such as packaging fees, insurance fees, exhibition fees, advertising fees, transportation fees, loading and unloading fees, shall be debited to this account and credited to the subjects of "cash" and "bank deposit".
(II) The operating expenses such as staff salaries and business expenses incurred by the sales organization specially established by the enterprise for selling the goods of the enterprise shall be debited to this account and credited to such subjects as "staff salaries payable", "bank deposits" and "accumulated depreciation".
Baidu encyclopedia-sales expenses