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Accounting entries for paying social insurance premiums
1. When paying:
Debit: Payable staff salaries-social insurance premium (unit part)
Other receivables (payment)-social insurance premium (personal part)
Loan: bank deposit/cash
2. When drawing:
Borrow: management fee-social insurance fee (unit part)
Loan: wages payable to employees-social insurance premium (unit part)
3. When paying wages:
Borrow: Payables-Work (Payables)
Loan: other receivables (funds)-social insurance premium (personal part)? Bank deposit/cash (actual amount)
In practical work, the accounting entries of expanded information are realized by filling in accounting vouchers, which is an important link to ensure the correctness and reliability of accounting records. In accounting, no matter what kind of economic business happens, we must follow the accounting rules and register the account first.
The accounting entries of economic business are determined by filling in accounting vouchers, so as to correctly keep accounts and check afterwards. There are two kinds of accounting entries: simple entries and compound entries.
Baidu Encyclopedia-Accounting Entry
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