Does the social security accumulation fund need to be accrued?

Need. The reason why social security and provident fund need to be withdrawn every month is because the borrower's "management expenses" record the expenses incurred in the company's business activities, but the social security fees and provident fund are paid by the company through the management procedures of social security and provident fund, which serve the welfare of employees and have nothing to do with the company's own business activities, so they cannot be recorded under "management expenses" and should be recorded under "social security payable, provident fund payable" and "social security and provident fund" respectively.