Job Recruitment Website - Social security inquiry - How to do the accounting entries of enterprises paying five insurances and one gold?
How to do the accounting entries of enterprises paying five insurances and one gold?
1, when the salary is accrued
Borrow: management fee
Loans: Payables-Wages
2. When social insurance accumulates.
Borrow: management fee
Loans: Payables-Social Security
This month's salary has been accrued. What should the enterprise do if it has to bear some entries of social security and provident fund?
1, social security and provident fund that enterprises should bear.
Accrual time
Borrow: management fee
Loans: Payables-Social Security
Payable to employees-provident fund
time of payment
Debit: Payables-Social Security
Payable to employees-provident fund
Loans: bank deposits
2, personal social security, provident fund.
Accrual time
Borrow: management fee
Loans: other payables-social security
Other payables-accumulation fund
time of payment
Debit: other payables-social security
Other payables-accumulation fund
Loans: bank deposits
3. When paying personal income tax
Borrow: taxes payable-personal income tax payable
Loans: bank deposits
The final accounting entry should be:
Debit: Payables-Wages
Loan: other payables-social security (excluding personal social security)
Taxes payable-personal income tax payable
Cash on hand/bank deposit (paid salary)
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