How to do the cost transfer entry of consulting service fee?

Consulting service fee cost transfer entry:

When the cost is incurred:

Borrow: labor costs,

Loan: Payable to employees.

Loans: bank deposits, etc.

Borrow: main business cost,

Loans: labor costs,

Consulting service refers to the activities of providing information, suggestions, planning, consulting and other services. Including consulting in finance, software, technology, finance, taxation, law, internal management, business operation, process management and health.