According to the regulation of company treasurer system: If year worker welfare funds appears,overspend, namely year end deals with occurrence debit balance of welfare funds course, ought to fill raise cost, plan join overhead expenses course.

• 根据企业会计制度的规定：假如年度职工福利费出现超支的，也就是年末应付福利费科目出现借方余额的，应当补提费用，计入治理费用科目。