1, the endowment insurance and unemployment insurance undertaken by the unit are accounted as management expenses.

Borrow: management fees-pension insurance and unemployment insurance

Loans: other payables-pension insurance and unemployment insurance.

2. Medical insurance, industrial injury insurance, etc. It shall be borne by the unit as welfare funds payable.

Debit: welfare fund payable

Loans: other payables-medical insurance and industrial injury insurance.

3, the insurance burden of workers through the total wages accounting.

Borrow: Payable wages.

Loans: other payables-pension insurance, unemployment insurance and medical insurance.