Management expenses belong to the period expenses and are included in the current profit and loss when incurred.
Staff education funds refer to a certain proportion of the total wages of enterprises used for staff education, paid by enterprises, for staff to learn advanced technology and improve their cultural level.
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.
Extended data:
The extraction and use of employee education funds should be accounted for in the subject of "employee compensation payable".
The education funds for enterprise employees come from companies with unified units and unified accounting (including construction enterprises), and the expenses can be controlled within the range of 2.5-5% of the total wages and directly included in the production cost (circulation fee). If there is a shortage, the insufficient part belongs to the technical training fee for enterprises to develop new technologies and research new products, which can be directly included in the cost;
Other staff training expenses are still spent in the after-tax profit retention of enterprises.
The funds for amateur education of workers in trade union funds are still used for amateur education of workers. Grass-roots trade unions can generally be included in the trade union budget within 25% of their retained funds (60% of administrative funds are allocated to trade unions).
Employees' education-related expenses originally stipulated by enterprise costs or non-operating expenses are changed to 2.5% of total wages, and non-operating expenses are no longer charged.
The funds for organizing the education of employees by capital construction units shall be spent in capital construction investment.
The employee education funds held by the shut-down enterprises and the infrastructure stop-up units shall be spent in the cleaning and maintenance fees of the shut-down enterprises and the maintenance fees of the stop-up units.
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