All kinds of cash subsidies and non-monetary collective benefits paid by enterprises to employees or for employees should be accounted for through the subject of "payable employee salaries", including wages, bonuses, allowances and subsidies, employee welfare funds, non-monetary benefits, social insurance premiums, housing provident fund, trade union funds and employee education funds, paid leave, profit sharing plan, establishment of escrow plan, defined benefit plans, dismissal benefits, etc. When making provision, it should be included in the corresponding subjects according to the corresponding departments to which the expenses belong, and the specific accounting treatment is as follows:

1. Fees should be timed:

Debit: management expenses (included in corresponding accounts by department)

Loan: Payable salary-welfare expenses.

2. When issuing graduation red envelopes:

Borrow: Payable staff salaries-welfare expenses

Loans: bank deposits