How to write an accounting entry for paying social insurance premiums this month by cheque?

This month, the accounting entries for paying the product advertising fee of RMB 20,000 by cheque are as follows:

Borrow: sales expenses-advertising expenses 20,000 yuan.

Loan: 20,000 yuan in bank deposit.

Sales expenses refer to the expenses incurred by enterprises in the process of selling products, self-made semi-finished products and providing services. Including packaging fee, transportation fee, advertising fee, loading and unloading fee, insurance fee, consignment fee, exhibition fee, lease fee (excluding financial lease fee) and sales service fee, salary of sales department staff, employee welfare fee, travel expenses, depreciation fee, repair fee, material consumption, amortization of low-value consumables, etc. Travel expenses related to sales should be included in sales expenses.

Further reading: How to buy insurance, which is good, and teach you how to avoid these "pits" of insurance.