How to account for the amortization of office heating expenses under Xinhui accounting standards

1. Under the new accounting standards, the accounting entries of unit heating costs are as follows:

(1) When expenditure occurs:

Borrow: Payable employee salaries-employee welfare expenses.

Credit: cash, etc.

(2) At the end of the month:

Borrow: management fee-welfare fee

Loan: Payable employee salary-employee welfare fund.

(3) When carrying forward profit and loss:

Debit: this year's profit

Loan: management fee-welfare fee

2. The new accounting standard cancels the subject of welfare expenses payable, and welfare expenses do not need to be extracted.