How to make accounting entries for HR manager's recruitment expenses in the talent market?

The recruitment expenses of human resource managers to the talent market belong to the expenses for enterprises to perform management functions and should be included in the "management expenses". Specific accounting entries:

1. Pay by bank deposit:

Borrow: management fee-recruitment fee

Loans: bank deposits

2. Pay in cash:

Borrow: management fee-recruitment fee

Credit: Cash on hand

3. Carry forward profit and loss at the end of the month

Debit: this year's profit

Loan: management fee

Management expenses refer to the expenses incurred by the administrative department of an enterprise for organizing and managing production and business activities. Management expenses belong to the period expenses and are included in the current profit and loss when incurred.

specific items

Company funds, staff education funds, business entertainment expenses, taxes, technology transfer fees, amortization of intangible assets, consulting fees, litigation fees, amortization of start-up expenses, management fees paid to superiors, labor insurance premiums, unemployment insurance premiums, board membership fees, financial report audit fees, start-up expenses incurred during the preparation period, and other management expenses.

Company funds

Salary, employee welfare, travel expenses, office expenses, board member fees, depreciation expenses, repair expenses, material consumption, amortization of low-value consumables and other company expenses;

Labor insurance premium

Refers to pensions, price subsidies, medical expenses (including retirees participating in the medical insurance fund), relocation expenses, employee severance payment, employee death and funeral subsidies, pension expenses, various funds paid to retired cadres according to regulations, and the implementation of social pooling funds; Unemployment insurance premium refers to the unemployment insurance fund paid by enterprises in accordance with state regulations;

Board membership fee

Refers to the expenses incurred by the highest authority of the enterprise and its members in performing their functions, including travel expenses and conference expenses.

other charges

The original tax law (repealed on June 65438+1 October1day, 2008) stipulates that if an enterprise has business entertainment expenses directly related to its production and operation, and the taxpayer can provide true and valid vouchers or materials, it can be charged as expenses within the following limits, and the excess shall not be deducted before tax: annual net sales (business) income150,000 yuan. The part of annual net sales (business) that exceeds 6,543,800 yuan+0,500 yuan shall not exceed 3‰ of net sales.

According to the current tax law, Article 43 of the implementing regulations clearly stipulates that the business entertainment expenses incurred by enterprises related to production and business activities shall be deducted according to 60% of the amount incurred, but the maximum amount shall not exceed 5‰ of the sales (business) income of that year. Sales (business) income includes main business income and other business income.