Make up the social security accounting entries of previous years.

When an enterprise pays back the social insurance premiums of previous years, it needs to pass the accounting of "adjustment of profit and loss of previous years", and its accounting entries are as follows:

Debit: adjustment of profit and loss in previous years,

Loan: bank deposit.

When carrying forward, its accounting entries are as follows:

Borrow: profit distribution-undistributed profit,

Credit: adjustment of profit and loss in previous years.