What part of the cash flow of paying personal social security belongs to?

What part of the cash flow of paying personal social security belongs to?

In the cash flow statement of the latest accounting standards for small businesses, which business activity do social security and provident fund-cash paid to employees and cash paid for employees belong to?

Insurance is generally paid by employers and employees according to their respective proportions, in which the part paid by the company enters the social pooling account, the part paid by the individual enters the personal account, and the part paid by the individual is deducted from the employee's salary by the employer every month.

Cash paid to employees mainly includes the following contents: wages, bonuses, various allowances and subsidies actually paid to employees in this period; And social insurance funds such as pension, unemployment, supplementary pension insurance, commercial insurance premiums paid by enterprises for employees, housing provident fund, housing difficulties subsidies paid to employees, and welfare fees paid by enterprises to employees or for employees.

Filling method of "paid employee salary" in cash flow statement

1. The contents of "paid employee salaries" include wages, bonuses, allowances, labor insurance, social insurance, housing accumulation fund and other welfare expenses paid to employees (excluding retirees, others);

2. Basis of "salary payable to employees": salary payable, welfare payable, cash and bank deposit;

3. The formula of "salary payable to employees": salary and welfare expenses in cost, manufacturing expenses and management expenses+decrease of salary payable (beginning-end)+decrease of welfare expenses payable (beginning-end).

4. The cash flow statement reflects the business activities and investment of the enterprise in a certain period (such as monthly, quarterly or annual).

The cash flow statement is a statement that reflects the inflow and outflow of cash and cash equivalents in a certain accounting period.

The cash flow statement can provide users with information about the inflow and outflow of cash and cash equivalents in a certain accounting period, which is convenient for users to understand and evaluate the ability of enterprises to obtain cash and cash equivalents, so as to predict the future cash flow of enterprises.

Cash flow refers to the inflow and outflow of cash and cash equivalents in a certain accounting period. The conversion between cash and cash equivalents, such as withdrawing cash from banks and buying short-term treasury bills with cash, does not belong to cash flow.

Cash refers to cash on hand and deposits that can be used for payment at any time, including cash on hand, bank deposits and other monetary funds (such as foreign deposits, bank draft deposits and cashier's checks deposits). Deposits that cannot be used for payment at any time are not cash.

What kind of personal social security payment in the cash flow statement belongs to? Through the latest small business accounting standards, we know that the part of personal social security belongs to cash paid to employees and cash paid for employees in the cash flow statement. There are still many details about social security worth learning. Interested students are welcome to visit the accounting practice website at any time to find the knowledge you need.

What part of the cash flow is used to pay personal social security?