What subjects do medical expenses belong to?

According to the actual medical expenses, the medical expenses incurred by the administrative department are included in the management expenses; The medical expenses incurred by the business department are included in the sales expense account; Medical expenses incurred by the production department, etc. , included in the manufacturing cost.

If the enterprise does not participate in medical co-ordination (social security), the medical expenses reimbursed by individual employees can be included in employee welfare expenses and deducted before enterprise income tax according to regulations; In addition to paying medical insurance premiums, enterprises that have participated in medical co-ordination (social security) and reimbursed medical expenses to employees shall not be deducted before enterprise income tax.

An enterprise shall prepare entries according to the actual amount incurred:

Borrow: manufacturing expenses, management expenses, sales expenses, etc.

Loan: Payable employee salary-employee welfare fund.

Borrow: Payable employee salaries-employee welfare funds,

Loans: cash on hand, bank deposits.