Medical insurance into what accounting account

A, the old, medical, unemployment is generally referred to as this social security contributions, divided into individual part and enterprise part, so the two parts of the treatment is different. Individual part, should be included in the "other receivables - social security personal"; enterprise part is included in the "administrative expenses - labor insurance premiums". 1, when withdrawing: debit: administrative expenses -Labor insurance premiums (enterprise part) other receivables - social security individuals (personal part) credit: other accounts payable - social security fund 2, payment of borrowing: other accounts payable - social security fund credit: bank deposits 3, from the workers wages to recover the personal part of the borrowing: wages payable Salary credit: other receivables - social security individuals on the social flexible employment staff, the first to determine whether the employee is the company's regular workers, if so, into the "payable welfare", if not, generally can not be reimbursed, if the reimbursement, to be included in his gross salary, and according to the "remuneration for labor", and the "social security fund", "social security fund". "Remuneration for labor services" to pay personal income tax. Second, welfare costs include: employee medical and health costs, employee hardship assistance and other welfare costs, and payable medical, welfare staff wages to withdraw welfare costs, debit the "administrative expenses" account, credit account. When paying the welfare expenses, debit this account and credit "cash" or "bank deposit". Extended information: enterprises should set up "other accounts payable" account for accounting. The account, belonging to the liability account, the credit side of the registration of a variety of accounts payable, temporary receivables, debit registration of repayment or write-off of a variety of accounts payable temporary receivables, the end of the month, the balance in the credit side, that the enterprise is payable, temporary receipts of the balance of the cash. This account should be set up according to the categories of accounts payable, provisional receipts ledger accounts. Accounting treatment of enterprises in a variety of accounts payable, provisional receipts or the return of the money, debit "bank deposits", "administrative expenses" and other accounts, credit "other accounts payable" account; pay the money, debit When the relevant payment, debit "other payables" account, credit "bank deposits" and other accounts. Enterprises using the sale and repurchase of funds into the way, should be based on the actual amount received, debit "bank deposits" account, credit account. The difference between the repurchase price and the original sales price, should be in the period of the sale of repurchase interest costs, debit the "finance costs" account, credit account. In accordance with the contract to buy back the goods, etc., should be based on the actual amount paid, debit this account, credit "bank deposits" account.