What topics should be put in the articles of the trade union warm-hearted station?

The accounting entries are as follows:

Debit: inventory goods 7080 loan: bank deposit or cash on hand 7080. The accounting entries for commodity warming are:

Debit: payables to employees-trade union funds 7080 loan: inventory goods 7080 subject application 1. This course accounts for all kinds of wages payable to employees by enterprises in accordance with relevant regulations.

2. This course should be detailed accounting according to wages, bonuses, allowances, subsidies, employee welfare expenses, 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. Extended information (1) 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".

All kinds of money deducted by enterprises from the wages payable to employees (medical expenses of family members and personal income tax, etc.). ), debit the subjects, credit "other receivables" and "tax payable-personal income tax payable" and other subjects.

Enterprises pay employee welfare fees to employees, debit the subjects and credit the subjects of "bank deposit" and "cash on hand".

Enterprises pay trade union funds and staff education funds for trade union operation and staff training, debit the subjects and credit "bank deposits" and other subjects.

Enterprises in accordance with the relevant provisions of the state to pay social insurance premiums and housing provident fund, debit the subjects, credited to the "bank deposit" subjects.

The compensation paid by the enterprise to the employees due to the termination of labor relations with the employees shall be debited to this account and credited to such subjects as "bank deposit" and "cash on hand".

(2) Accrual ratio: medical insurance premium: 10% (note: contribution rate varies from place to place, such as Shanghai: 12%), endowment insurance premium: 12% (note: contribution rate varies from place to place, such as Shanghai: 22%), and unemployment rate: 2% (note: