老师早上好计提工资，发放工资的相关分录请教一下

您好！ 计提工资    借：管理费用-工资
                               贷：应付职工薪酬
             发放工资     借：应付职工薪酬
                                   贷：其他应付款-社保
                                          其他应付款-公积金
                                          银行存款等