The trade union funds of the enterprise shall be included in the subject of "management expenses-trade union funds", and other subjects shall be included in the subject of "employee compensation payable". The entries of trade union funds are generally divided into two parts: accrual and payment, and the corresponding entries are,
When enterprises allocate funds to trade unions,
Borrow: management expenses-union funds,
Loan: Payable staff salaries-union funds.
When the union funds are actually used,
Borrow: Staff salaries payable-trade union funds,
Loans: bank deposits, etc.