1. Old age, medical care and unemployment are generally referred to as this social security fund, which is divided into individual payment part and enterprise payment part, so the treatment of these two parts is different. Personal part should be included in "other receivables-social security individuals"; The enterprise part is included in the "management expenses-labor insurance premium". 1. Withdrawal: Borrow: management fee-labor insurance premium (enterprise part) other receivables-social security personal (personal part) loan: other payables-social security fund 2. Borrow when paying: other payables-social security fund loan: bank deposit 3. Recover personal part loan from workers' wages: salary payable loan: other receivables-social security personal, first judge whether the employee is a formal employee of the company. 2. Welfare expenses include: medical and health expenses of employees, subsidies for employees' difficulties and other welfare expenses, and payable salaries of medical and welfare personnel. When welfare expenses are withdrawn, the "management expenses" account shall be debited and credited to this account. When the welfare fee is paid, the account shall be debited and credited to the account of "cash" or "bank deposit". Extended data: Enterprises should set up "other payables" account for accounting. This account is a liability account, in which the lender registers various payables and temporary receipts, and the borrower registers various payables and temporary receipts for repayment or write-off. At the end of the month, the balance is in the lender, indicating the cash balance payable and temporary receipts of the enterprise. This account shall be set up with detailed accounts according to the categories of payables and temporary receipts. When various accounts payable, temporarily received or returned by the accounting processing enterprise occur, the accounts such as "bank deposit" and "management fee" shall be debited and credited to the "other accounts payable" account; When paying the relevant funds, debit the "other payables" account and credit the "bank deposits" and other subjects. Enterprises using after-sale repurchase into the capital, should according to the actual amount received, debit the "bank deposit" subjects, credited to the subject. The difference between the repurchase price and the original sales price shall be accrued with interest expenses on schedule during the after-sale repurchase period, debited to the subject of "financial expenses" and credited to the subject. When buying back the goods as agreed in the contract, the account shall be debited and credited to the account of "bank deposit" according to the actual amount paid.