1, when salary is paid:

Borrow: management fees or other related expenses;

Loan: Payable wages-Payable wages;

2. When paying wages:

Borrow: Payable wages-Payable wages;

Loans: other payables-social security (personal burden), housing accumulation fund (personal burden), taxes payable, bank deposits or cash on hand;

3. When paying taxes:

Borrow: tax payable-personal income tax;

Loan: bank deposit or cash on hand.

Extended data

1. Accounting entries are realized by filling in accounting vouchers in practical work, which is an important link to ensure the correctness and reliability of accounting records.

2. In accounting, no matter what kind of economic business happens, it is necessary to fill in accounting vouchers according to accounting rules and determine accounting entries of economic business before registering accounts, so as to correctly keep accounts and check afterwards. There are two kinds of accounting entries: simple entries and compound entries.

Baidu Encyclopedia-Accounting Entry