The enterprise receives the input of social insurance premium payment documents.

The 1. entry consists of company and employee.

At the beginning of the month, when the enterprise pays fees:

Borrow: management expenses-/manufacturing expenses/sales expenses-social security co-ordination (unit burden)

Debit: other receivables-social security pooling (personal advances)

Loan: bank deposit/cash

When paying wages, the part paid for employees shall be deducted:

Debit: payable to employees.

Loan: other receivables-social security co-ordination (personal advance part).

2. If the employee pays in cash:

Borrow: cash

Debit: management fee-social security fee (red)

3. Some employees' wages were deducted:

Debit: overhead-salary

Management fee-social insurance fee

Loans: bank deposits

Social security fund is the abbreviation of social labor security fund, also referred to as "social security fund". By the national and local social labor and social security bureau as a whole. Funds raised through various channels of the state, localities, units, collectives and individuals are mainly used for social security and social welfare of workers who participate in social security. It is a "pension" that provides the most basic guarantee for the insured's future life and a "life-saving money" for the rescue or treatment of future life accidents.

Accounting entry refers to the record of determining the name of the account involved in each economic business in advance, as well as the direction and amount of the account. Short for introduction. An accounting entry consists of three elements: the direction of borrowing and lending, the name of the corresponding account (subject) and the amount to be recorded. According to the number of accounts involved, it is divided into simple accounting entries and compound accounting entries.

Bills broadly include all kinds of securities and vouchers, such as stocks, corporate bonds, invoices, bills of lading, etc. In a narrow sense, it is a "bill" stipulated in Bill Law, including bills of exchange, promissory notes and checks.

4. Accounting entries of bills

After receiving the bill:

Debit: notes receivable

Loan: income from main business

Taxes payable-VAT payable (output tax) or accounts receivable before receipt of bills to be offset:

Debit: notes receivable

Credit: accounts receivable

Recover the due fare:

Debit: bank deposit

Credit: notes receivable

Endorsement and transfer of bills receivable:

Borrow: raw materials, etc

Taxes payable-VAT payable (input tax)

Credit: notes receivable

Bill discount:

Debit: bank deposit

Financial expenses (interest on discounted bills)

Credit: notes receivable