China Naming Network - Naming consultation - How to account for the amortization of office heating expenses under Xinhui accounting standards
How to account for the amortization of office heating expenses under Xinhui accounting standards
1. Under the new accounting standards, the accounting entries of unit heating costs are as follows:
(1) When expenditure occurs:
Borrow: Payable employee salaries-employee welfare expenses.
Credit: cash, etc.
(2) At the end of the month:
Borrow: management fee-welfare fee
Loan: Payable employee salary-employee welfare fund.
(3) When carrying forward profit and loss:
Debit: this year's profit
Loan: management fee-welfare fee
2. The new accounting standard cancels the subject of welfare expenses payable, and welfare expenses do not need to be extracted.