Income entry of industrial injury insurance fund, when withheld by national tax, shall be made by: wages payable to employees-social security fund; Loans; Bank deposit. When withdrawing social security, borrow: sales expenses (management expenses)-employees' wages-statutory welfare expenses-social security fund; Loans; Payables-social security. Items that meet the income definition and income recognition conditions shall be included in the income statement.

legal ground

Article 30 of Accounting Standards for Enterprises-Basic Standards

Income refers to the total inflow of economic benefits formed by enterprises in their daily activities, which will lead to the increase of owners' equity, and has nothing to do with the capital invested by owners.

Article 31

Income can only be recognized when economic benefits are likely to flow in, resulting in an increase in assets or a decrease in liabilities of the enterprise, and the inflow of economic benefits can be reliably measured.

Article 32

Items that meet the income definition and income recognition conditions shall be included in the income statement.