After the implementation of the new accounting standards
time of payment
Debit: Payables-Social Insurance (unit part)
Other receivables (payment)-social insurance (personal part)
Loans: bank deposits
Accrual time
Borrow: Manage (sales, manufacturing) expenses and production costs.
Loans: Payables-Social Insurance (unit part)
Failure to implement the new accounting standards
Borrow: management (sales, manufacturing) expenses and other subjects (unit part)
Other receivables (payment)-social insurance (personal part)
Loans: bank deposits