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How do units make accounts when purchasing social security and provident fund? thank you

"1, accrued salary

Borrow: management fee

Loans: Payables-Payables

Step 2 pay wages

Debit: Payables-Payables

Loan: Taxes payable-Taxes payable

Payables-provident fund and insurance

An accounting entry refers to a record indicating the account to be borrowed and the amount of the borrowed account, which is referred to as an entry for short. An accounting entry consists of three elements: the direction of borrowing and lending, the name of the corresponding account (subject) and the amount to be recorded. "