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What does it mean for the company to pay the housing provident fund for its employees? How to deal with the lending of accounting subjects
You pay on behalf of employees, and this amount will be deducted when you pay wages;

When you get paid.

Debit: payable to employees.

Loan: other payables-accumulation fund

cash on hand

There will be a time to pay.

Debit: other payables-accumulation fund

Loans: bank deposits