Accounting subjects for paying staff meals.

Staff meals are included in management expenses-welfare expenses.

When the enterprise directly pays the staff meals, it shall make the following accounting entries:

Borrow: management fee-welfare fee.

Loans: Payables-Non-monetary benefits.

Debit: Payables-Non-monetary benefits.

Loan: cash, etc.

The wages payable to employees are as follows:

It is one of the liability subjects in enterprise accounting subjects. Salary payable to employees refers to all kinds of wages payable to employees by enterprises in accordance with relevant regulations.

This course should be based on wages, bonuses, allowances, subsidies, employee welfare funds, social insurance premiums, housing provident fund, trade union funds, employee education funds, compensation for the termination of employee labor relations, non-monetary benefits and other expenses related to obtaining services provided by employees.

Enterprises pay wages, bonuses, allowances, etc. In accordance with the relevant provisions, when it is issued to employees, it shall debit the "salary payable to employees" and credit the subjects such as "bank deposit" and "cash on hand".

The accounting contents of manufacturing expenses are as follows:

Manufacturing expenses belong to the category of cost, which is used to collect and distribute the indirect expenses incurred by enterprises for producing products and providing services, including wages and welfare expenses, depreciation expenses, repair expenses, office expenses, utilities, consumption of machinery and materials, labor protection expenses, shutdown losses during seasonal repairs and other expenses that cannot be directly included in the production cost of products.