What accounting subjects should social insurance premiums be included in?

What accounting subjects should be included in the overdue payment of social security fees? If you don't know much about this part, learn from deep space network!

Which accounting subject should be included in the overdue payment of social security fees?

For enterprises, late payment fees belong to non-operating expenses and are included in non-operating expenses.

If the debt is paid off with non-cash assets, the debtor shall account for the difference between the book value of the debt payable and the book value of the paid non-cash assets as "non-operating expenses" (debt restructuring losses).

If the debt restructuring is carried out by modifying other debt conditions, if the future receivable amount is less than the book value of the receivable creditor's rights, the accrued bad debt reserve should be written off first.

Debit: bad debt reserve

Debit: non-operating expenses (if the provision for bad debts is insufficient to offset, it will be directly included in the current profit and loss).

Credit: accounts receivable

Enterprises should set up "non-operating expenses" subjects, accounting for all non-operating expenses incurred by enterprises.

What are the precautions for non-operating expenses?

1. When an enterprise transfers a fixed asset, it shall first carry forward the original value of the fixed asset and the accrued accumulated depreciation.

Debit: liquidation of fixed assets

Debit: accumulated depreciation

Loans: fixed assets

Received the agreed price.

Debit: bank deposit

Loan: liquidation of fixed assets

Finally, it will be carried forward to clean up the profit and loss, included in the profit and loss of asset disposal, and no longer included in non-operating expenses.

2. The disposal of intangible assets by an enterprise shall be based on the amount actually received.

Debit: bank deposit

Debit: cumulative amortization (accrued cumulative amortization)

Loan: Taxes payable (related taxes and other expenses payable)

Loans: bank deposits

Debit/loan: gains and losses from asset disposal (book balance)

If provision for impairment has been made, it should also be carried forward at the same time. Only when intangible assets are scrapped can they be transferred to current non-operating expenses according to their book value.