现行企业会计制度规定，由企业按照职工工资总额一定比例负担的劳动保险费、失业保险费和住房公积金（简称“两费一金”），均在“管理费用”科目中设明细科目进行核算，与企业其他期间费用一并转作当期损益。随着社会保障体系和职工住房制度不断地改革完善，“两费一金”的核 According to the current accounting system for enterprises, labor insurance premiums, unemployment insurance premiums and housing provident funds (“two fees and one gold”) borne by the enterprises according to a certain percentage of their total wages and salaries are all accounted for in detail in “Management Expenses” And other costs during the business transferred to current profits and losses. With the continuous reform and improvement of the social security system and housing system for staff and workers, the “two fees and one gold” nuclear