Accrual:
Borrow: taxes and surcharges
Loan: Taxes payable-urban maintenance and construction tax
Taxes payable-education surcharge
Taxes payable-local education surcharge
Payment:
Borrow: Taxes payable-urban maintenance and construction tax
Taxes payable-education surcharge
Taxes payable-local education surcharge
Loans: bank deposits
Accounting entries are also called "bookkeeping formulas". Short for "entrance". According to the requirements of the double-entry bookkeeping principle, it lists the records of the corresponding accounts and amounts of each economic transaction.
Before registering an account, accounting entries are made through accounting vouchers, which can clearly reflect the classification of economic business, help ensure the correctness of account records, and facilitate post-event inspection. Each accounting entry mainly includes bookkeeping symbol, related account name, abstract and amount.