When the old-age security fund for construction enterprises paid by the real estate company is turned over:

Borrow: management fee-endowment insurance (part paid by the company)

Credit: cash/bank

Borrow: other payables-individual endowment insurance (individual contribution)

Credit: cash/bank

When drawing wages:

Borrow: management fee

Loans: Payables-Wages

Borrow: management fee

Loan: Payable employee salary-endowment insurance (monthly salary minus personal payable)

When paying wages:

Debit: Payables-Wages

Credit: cash/bank

Debit: Payable-Endowment Insurance

Loan: other payables-personal endowment insurance

Extended data:

Enterprises should account for the occurrence and carry-over of management expenses through the subject of "management expenses". This course debits the management expenses incurred by the registered enterprise.

At the end of the credit registration period, the management fee transferred to the "profit of this year" subject should have no balance after the transfer. This course carries out detailed accounting according to the expenditure items of management expenses.

The start-up expenses incurred by the enterprise during the preparation period include personnel salaries, office expenses, training fees, travel expenses, printing fees, registration fees, etc. , debit the "management fee" account and credit the "bank deposit" account.

Staff salaries of the administrative department of the enterprise shall be debited to the subject of "management expenses" and credited to the subject of "staff salaries payable"; Enterprises should calculate and determine the mineral resources compensation fees that should be paid according to regulations, debit the "management fee" subject and credit the "tax payable" subject.

Office expenses, utilities, travel expenses and other expenses incurred by the administrative department of the enterprise, as well as business entertainment expenses, consulting fees, research fees and other expenses incurred by the enterprise, shall be debited to the subject of "management expenses" and credited to the subjects of "bank deposits" and "R&D expenditures".

At the end of the period, the balance of "management expenses" should be transferred to "profit of this year", debited to "profit of this year" and credited to "management expenses".

Management expenses are accounted as period expenses in accounting. The management expenses incurred by the enterprise are accounted for in the "management expenses" account, and a subsidiary ledger is set up in the "management expenses" account according to the expense items. There is no balance after the balance of "management expenses" at the end of the period is carried forward to "profit of this year".

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