Social security personal part of the company also assume how to do accounts

Social security personal part is also borne by the company account processing,

Social security personal part is also borne by the company can not be deducted before the enterprise income tax, the time to pay tax adjustments.

Accounting for unit social security costs,

Borrow: administrative expenses - unit social security fees,

Credit: payable compensation - social security fees,

Submitted to the social security fees,

Borrow: payable compensation - social security fees,

Borrow: non-operating expenditures for the personal portion,

Credit: bank deposits.