How to write vouchers to amortize heating costs? Specifically, the heating cost is 65,438+05,976,438+0 yuan, and the low-value consumables such as mobile phones are 3,000 yuan. How to write it, the on

How to write vouchers to amortize heating costs? Specifically, the heating cost is 65,438+05,976,438+0 yuan, and the low-value consumables such as mobile phones are 3,000 yuan. How to write it, the one-time amortization method is adopted. Heating fee:

Borrow: management fee-welfare fee

Payable to employees-welfare expenses

Loan: Payable salary-welfare expenses.

Bank deposit (or prepaid expenses)

Mobile phone:

Debit: management expenses-amortization expenses for low-value consumables.

Low-value consumables-mobile phones

Loan: low-value consumables-mobile phone

Bank deposit (cash on hand)