Social security of other receivables

Other receivables linked to individual payment of social security are carried forward to non-operating expenses: the subject of "tax payable-personal income tax" should be used to withhold and remit employee personal income tax. The social security withheld and remitted shall use the subjects of "Other Payables-Social Security" or "Other Receivables-Social Security".

Debit: management fee-social security fee

Debit: other payables-social security

Loans: bank deposits

Other payables-social security has no balance.

Management cost

Refers to all kinds of expenses incurred by the administrative department of an enterprise for organizing and managing production and business activities. Specific items include: company funds, trade union funds, unemployment insurance premiums, labor insurance premiums, directors' dues, agency fees, consulting fees, attorney fees, business entertainment expenses, office expenses, travel expenses, post and telecommunications expenses, greening expenses, manager's salary and welfare expenses, etc. Refers to the expenses incurred by the board of directors and the administrative department in the operation and management of the enterprise.