Enterprises carry forward the accounting entries of five insurances and one gold that individuals should pay this month.

Enterprises carry forward the accounting entries of five insurances and one gold that individuals should pay this month.

Debit: management expenses (or sales expenses, production costs, manufacturing expenses and other subjects)-salary

Loan: wages payable to employees.

Debit: payable to employees.

Loan: other payables-five insurances and one fund (personal part)

Debit: Other payables-five insurances and one gold (personal part)

Other payables-five insurances and one fund (unit part)

Loan: bank deposit (or cash on hand)