The Nucleus Of Other Income Of Social Insurance Institution

Other income accounts account for other income other than those of the foregoing social insurance agencies, such as late fees, income from fixed assets and income from pfer.

When other income is received, such as "bank deposit" and other income, the credits are also credited to other income subjects.

At the end of the term, the balance of other income will be pferred to the balance account, which will be debited to other income subjects and credited to the "balance of funds" subject.

Case 1: an enterprise for two months in arrears should pay the pension or unemployment insurance fund, the amount of 500 thousand yuan, according to the regulations should pay 2 percent of late fees.

When the agency receives the late fee, the bank borrows 1000 Loans: other income, 1000 of the late fee, 2 of the cases: the social insurance agency pfers 2 computers to earn 24000 yuan.

When you receive the relevant vouchers, you will borrow 24000 deposits: other income, 24000 of the proceeds from fixed assets pfer.