How to make accounting entries for the receipt and payment of social security funds in the previous year?

The social insurance premiums paid are included in the management expense account, which belongs to the profit and loss account. When receiving the returned social insurance premium, it needs to be included in the previous year's profit and loss adjustment account;

Debit: bank deposit,

Loan: payable to employees.

Reduce social security expenditure;

Debit: Payable to employees.

Credit: adjustment of profit and loss in previous years.

Carry forward the adjustment amount of the previous year;

Debit: adjustment of profit and loss in previous years,

Credit: profit distribution-undistributed profit.