260 yuan deducted the personal social security this month, but failed to pay it this month. It should be paid next month. How to record it in the account and make accounting entries?

260 yuan deducted the personal social security this month, but failed to pay it this month. It should be paid next month. How to record it in the account and make accounting entries? -Pay other payables first, and then transfer to other payables. The entry is:

Separate time from salary.

Debit: Payable-Payable (Payable)

Credit: other payables-social insurance 260

Cash on hand (actually released)

time of payment

After the implementation of the new accounting standards

Debit: Payables-Social Insurance (unit part)

Other payables-social insurance 260

Loans: bank deposits

Accrual time

Borrow: management fees, etc. (unit parts)

Loans: Payables-Social Insurance (unit part)

Failure to implement the new accounting standards

Borrow: management fees, etc. -Social insurance (unit part)

Other payables-social insurance 260

Loans: bank deposits