Employee dormitory expenses are recorded.

It is the most compliant to include the salary payable to employees-employee welfare funds.

However, this will involve the problem that the part of welfare expenses exceeding 14% of total wages cannot be deducted before tax.

Therefore, most people will count it into the management fee, which can be passed if it is not too harsh in tax settlement.

Extended data:

Management expenses refer to the expenses incurred by the administrative department of an enterprise for organizing and managing production and business activities. Specific projects include: the management of enterprises by the board of directors and the administrative department of enterprises.

Or company funds, trade union funds, unemployment insurance premiums, labor insurance premiums, directors' dues, agency fees, consulting fees, attorney fees, business entertainment expenses, office expenses, travel expenses, post and telecommunications expenses, greening expenses, managers' salaries, welfare expenses, etc. that should be borne by the enterprise in a unified way.

Management expenses belong to the period expenses and are included in the current profit and loss when incurred.

Enterprises should account for the occurrence and carry-over of management expenses through the subject of "management expenses". This course debits the management expenses incurred by the registered enterprise, and the management expenses at the end of the credit registration are transferred to the "profit of this year" course. After the transfer, this account should have no balance. This course carries out detailed accounting according to the expenditure items of management expenses.

Expense processing mode

1 direct payment

The main businesses that directly pay the expenses include entertainment expenses, audit fees, attorney fees, etc.

2 Transfer amortization expenses

Items belonging to transfer amortization expenses include depreciation expenses, amortization expenses of low-value consumables, amortization expenses of intangible assets and bad debt provision.

3 Prepaid prepaid expenses

Prepaid expenses mainly refer to the repair expenses of fixed assets.

4 Accrued expenses payable

Accrued expenses payable refer to the expenses that should be borne by the current period and paid by withholding in subsequent periods. For example, the enterprise chooses the pre-calculation method to calculate the cost of major repair of fixed assets and the employee education funds accrued by the enterprise.

References:

Baidu encyclopedia-management fee