1. For business entertainment, borrow: management fee payable-business entertainment loan: cash, etc.

2. If it is used for employee fitness, it should be borrowed from welfare funds (or management expenses-welfare funds), such as cash.

accounting classification

In order to clarify the relationship between accounting subjects, fully understand the nature and function of accounting subjects, and then set up accounting subjects more scientifically and standardized, so as to better carry out accounting and accounting supervision, it is necessary to classify accounting subjects according to certain standards. There are three main standards in accounting classification: one is the classification of accounting subjects; Second, the level of detail of accounting information; The third is the economic use of accounting subjects.

(1) Classification by accounting elements:

1. Asset account: according to the liquidity of assets, it is divided into accounts reflecting current assets and accounts reflecting non-current assets.

2. Liabilities: According to the repayment period of liabilities, they are divided into subjects reflecting current liabilities and subjects reflecting long-term liabilities.

3.* * * Similar account: * * The characteristic of similar account is to define its nature from the direction of its ending balance.

4. Owner's equity account: According to the formation and nature of equity, it can be divided into account reflecting capital and account reflecting retained earnings.

5. Cost subjects: including "production cost", "labor cost" and "manufacturing cost".

6. Profit and loss account: divided into income account and expense account. Income subjects include main business income, other business income, investment income and non-operating income. Expenses include main business costs, other business costs, business taxes and surcharges, other business expenses, sales expenses, management expenses, financial expenses and income tax expenses.

According to the economic content classification of accounting subjects and the basic characteristics of accounting elements, the increase and decrease of various accounting elements are classified, which clearly reflects the financial situation and operating results of enterprises.

(two) according to the level of detail of accounting information:

In order to make the accounting information provided by enterprises better meet the different needs of accounting information users, it is necessary to classify accounting subjects according to the detail of accounting information. Generally speaking, accounting subjects can be divided into general classification subjects and detailed classification subjects.

General ledger, also known as first-class account or general ledger, is a general classification of the specific contents of accounting elements and provides general accounting indicators, such as fixed assets, raw materials, accounts receivable and accounts payable. Detailed classification accounts, also known as secondary accounts or detailed accounts, classify the contents contained in the general classification accounts in more detail, and can provide more detailed and specific accounting indicators, such as detailed accounts set under the general classification account of accounts receivable according to the specific company name, which specifically reflect the amount of money to be charged to the company. If necessary, you can also set up three-level subjects and four-level subjects under the two-level subjects for accounting, and each setting of the next level is a further classification of the upper-level subjects.

In China, the general classification subjects are generally formulated by the Ministry of Finance, and each unit can add, delete or merge some accounting subjects according to its own characteristics to ensure the requirements of accounting subjects.

(3) Classification by economic use.

Economic use refers to what economic indicators can be provided by accounting subjects. Accounting subjects can be divided into inventory subjects, settlement subjects, intertemporal distribution subjects, fund subjects, adjustment subjects, collective distribution subjects, cost calculation subjects, profit and loss calculation subjects and financial results subjects according to economic purposes.