When a work-related injury occurs, the enterprise shall pay the medical expenses in advance:
Debit: other receivables-industrial and commercial medical account
Loan: bank deposit (cash on hand)
When the relevant institutions make compensation:
Debit: bank deposit (cash on hand)
Other payables-XXX (medical users of work-related injuries) (ultra-long-term part)
Loans: other receivables-industrial and commercial medical accounts
If the compensation part is insufficient to cover the expenses incurred:
Borrow: Payables to employees-Payables to welfare (other than salary)
Other receivables-industrial and commercial medical accounts
Loan: bank deposit (cash on hand)
Receive compensation and clean up excess compensation:
Debit: bank deposit (cash on hand)
Loans: other receivables-industrial and commercial medical accounts
Borrow: management expenses-employee welfare expenses
Loan: salary payable to employees-welfare payable (other than salary)
Month-end carry-over management fee
Debit: this year's profit
Loan: management fee-employee welfare fee
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