A: The entries for paying the employment security fund for the disabled are as follows:

Debit: management fee-residual insurance premium

Credit card: or cash?

Cumulative time:

Borrow: management fee

Loan: other payables-residual insurance premium

When paying:

Representative: Other payables-residual insurance premium

Loans: bank deposits

If the employing unit fails to reach the proportion stipulated by the local people's governments of provinces, autonomous regions and municipalities directly under the Central Government, it shall pay the disability insurance fund.

1. According to Article 6 of the Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China China Disabled Persons' Federation on Printing and Distributing (Caishui [2015] No.72), the employment ratio of the disabled arranged by the employer shall not be less than 65,438+0.5% of the total number of employees in the unit.

2. The employment security fund for the disabled, referred to as the residual insurance fund, refers to the organs, organizations, enterprises and institutions and urban and rural collective economic organizations that arrange the employment of the disabled in a decentralized and proportional manner in areas where the proportion of the disabled is not up to the proportion stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government.

What are accounting entries?

Accounting entries are also called "bookkeeping formulas". Referred to as "introduction". According to the requirements of the double-entry bookkeeping principle, it lists the corresponding accounts and their amounts for each economic transaction. Before the accounts are registered, accounting entries are made through accounting vouchers, which can clearly reflect the classification of economic transactions, help ensure the correctness of account records, and facilitate later inspection. Each accounting entry mainly includes bookkeeping symbols. Accounting entries about account name, abstract and amount are divided into simple entries and compound entries. A simple entry, also called a "single entry", refers to an accounting entry that corresponds to the debit of one account and the credit of another account. Compound entries, also called "multiple entries", refer to accounting entries corresponding to the debit of one account and the credits of several accounts, or the credit of one account and the debits of several accounts.