20 1 1, depreciation that should be included in welfare expenses in 2009 and 20 10 can only be adjusted by tax, not by accounting. Then, we will see whether the welfare expenses after adjustment in 2009 and 20 10 are overspent. If it is overspent, increase the taxable income to supplement the income tax and late payment fee in 2009 and 20 10.

Depreciation accrued in 20 1 1 year can be included in welfare expenses, and the entries are:

Borrow: management fee-welfare fee

Credit: accumulated depreciation