How is the insurance paid by the company for employees accounted for?

Borrow: management fee-salary?

Loan: Payable/Payable?

When paying wages:

Debit: Payable/Payable?

Loan: cash on hand/bank deposit?

Other payables-insurance (personal burden)?

When paying social insurance:

Borrow: other payables-insurance (personal burden)?

Loan: bank deposit?

Extended data:

In case of various payables, temporary receipts or refunds, the enterprise shall debit "bank deposits" and "management fees" and credit "other payables"; When making relevant payments, debit the account of "other payables" and credit the account of "bank deposit".

The funds transferred by the enterprise through after-sale repurchase shall be debited to the subject of "bank deposit" and credited to the subject according to the actual amount received. For the difference between the repurchase price and the original sales price, interest expenses shall be accrued on schedule during the after-sale repurchase period.

Debit "financial expenses" and credit this account. When buying back the goods as agreed in the contract, the account shall be debited according to the actual amount paid and credited to the account of "bank deposit".

Baidu encyclopedia-other payables