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.

Extended data:

Quota:

The loan amount of the provident fund is regulated according to levels, with the highest loan of 800,000 for Grade A, 920,000 for Grade AA and 0/0.04 million for Grade AAA. The longest loan period of the provident fund is 30 years, which is subject to the age of the husband and wife, and the age plus loan period cannot exceed 70, which is also related to the age of the building. The building age plus loan period of brick-concrete structure cannot exceed 47, and the building age plus loan period of steel-concrete structure cannot exceed 57.

The specific loan amount is: First, it must not exceed the individual repayment ability, that is, the sum of the borrower's monthly deposit/borrower's reserve deposit ratio+borrower's spouse's reserve deposit ratio ×50%× 12 (month )× loan period;

Second, the purchase of the first set of ordinary self-occupied housing shall not exceed 70% of the purchased housing price (if the construction area of Xing Tao is below 90 square meters (inclusive), it shall not exceed 80% of the purchased housing price);

Third, borrowers (including spouses) should have the ability to repay the principal and interest of loans, and the average monthly income should not be lower than the minimum living standard for urban and rural residents in this city.

Baidu encyclopedia-housing accumulation fund