其他应交款
- 网络Other payables
其他应交款-
应由个人交纳的住房公积金，借记“应付工资”科目，贷记“其他应交款”科目。
The housing fund paid by individuals is debited into " the " salaries payable " title and credited into " the " other accounts payable " title .
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实际上交时，借记“其他应交款”科目，贷记“银行存款”科目。
Upon handing in , such funds are debited into " the " other accounts payable " title and credited into " the " cash in bank " title .
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企业按规定将应发给职工的住房补贴专户存储时，借记“其他应交款”科目，贷记“银行存款”科目。
When saving the housing subsidies granted to employees in the special accounts , the enterprise shall debit them into " the " other accounts payable " title and credit into " the " cash in bank " title .