Company paid social security for non-company employee, credited to accounts receivable, never hedged

It should not be accounted for by accounts receivable, this kind of business should be accounted for by other receivables.

Additionally, you use borrowing administrative expenses, credit bank deposits this entry, it should be noted that the administrative expenses can only be charged to the part of the company's burden can be accounted for, the personal burden of the company's employees or non-company employees, should be recorded in the current (other receivables account)

From the point of view of your expression, you should be the social security of the non-company employees are also accounted for in the administrative expenses, so the need to charge back to administrative expenses, but also related to the previous year, if your company is the implementation of small business accounting standards, can all offset administrative expenses

If your company is the implementation of enterprise accounting standards, you need to be part of the previous year offset: prior years adjustments to profit and loss account, and then carried forward into the unallocated profits account.