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What about social security accounts?

Hello! Social security accrual: debit: management expenses (sales expenses) (construction in progress) (manufacturing expenses) (production costs)-social security (unit part) loan: employee salaries payable-social security (unit part). Payment of social security: debit: employees' money payable-social security (company part) other receivables-social security (personal part) loan: bank deposit or cash on hand (personal part+company part).