Accounting treatment of medical expenses of employees

Accounting treatment: (1) hospitalization expenses paid by the company: other receivables-XXX hospitalization expenses loans: bank deposits, etc. (2) After discharge, go through the reimbursement procedures at the social security center. After receiving social security reimbursement for hospitalization expenses: by: bank deposit (social security reimbursement part); Borrow: management expenses-welfare expenses (non-reimbursable part); Loan: other receivables-XXX hospitalization expenses; 2. If the chairman does not participate in social insurance, the hospitalization expenses incurred are loans: management expenses-welfare expenses (or employees' salaries payable-employee welfare expenses); Loan: cash; 3. Hospitalization expenses and medical expenses are welfare.