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按时足额缴纳社会保险费是企业经营者和参保职工的责任和义务。企业财务部门能否正确核算社会保险费的提取与缴纳是保证职工合法权益的前提,社保机构能否正确稽核审计企业社会保险费的核算与缴纳是社会保险费不受损失的关键。企业会计发放职工工资时代扣代缴的社会保险费在工资发放时应单独列账反映,其会计分录为:借:应付工资贷:现金其他应付款—社会保险费—个人缴费部分。月末按企业工资总额(即应付工资账户借方发生额)乘缴费比例提取的单位缴纳部分、所作的会计分录为:借:管理费用—社会保险费贷:其他应付款—社会保险费—单位缴纳部分企业按照“责权发生制”的会计核算原则,在每月末
The timely payment of social insurance premiums is the responsibility and obligation of business operators and insured workers. It is the premise of guaranteeing the legitimate rights and interests of employees that the financial department of the enterprise can correctly calculate the withdrawal and payment of social insurance premiums. Whether social insurance agencies can correctly audit the accounting and payment of social insurance premiums of audit enterprises is the key to not losing the social insurance premiums. Social insurance premiums deducted and paid by enterprise accounting employees should be accounted for separately when payroll is issued. The accounting entries are as follows: Borrow: Payable loans: Cash Other payables - Social insurance premiums - Individual contributions. The end of the month according to the total amount of enterprise wages (that is, the amount payable to the borrower of the borrower) paid by the proportion of units to pay part of the accounting entries made by: By: Management Fee - Social Insurance Credit: Other Payables - Social Insurance - Unit Payments Some enterprises in accordance with “accountability system ” accounting principles, at the end of each month