Some employees in our unit have been transferred to enterprise B, but the social security accumulation fund is still remitted by us. How to make an account?

How should I pay the bill before I receive the money? (In fact, this situation is equivalent to paying social security for others. )

Debit: other payables-payment of social security fees

Loans: bank deposits

How to keep an account after receiving the money? (just make a recovery and rush back. )

Debit: cash on hand/bank deposit.

Loan: other payables-payment of social security fees

In addition, I would like to ask whether the salaries of these people are paid by your company or by company B, because the problems involved in different situations will be different! Under normal circumstances, these people's wages should be paid by you.

Ask again if you have any questions!