What subjects do the epidemic prevention materials include?

Epidemic prevention materials are included in such accounting subjects as "management expenses-labor protection expenses", "sales expenses-labor protection expenses" and "manufacturing expenses-labor protection expenses".

Enterprises in the procurement of epidemic prevention materials, should be included in the corresponding subjects according to the labor protection cost department. Labor protection expenses incurred by the administrative department, etc. Subjects belonging to management fees; The labor protection expenses incurred by the business department belong to the sales expense account; Labor protection expenses incurred by the production department, etc. It belongs to manufacturing expenses.

Labor protection fee refers to the expenses incurred to protect personal safety from injury, that is, the expenses incurred to equip or provide work clothes, gloves and safety protection articles for employees due to work needs.

When purchasing epidemic prevention materials as reserve materials:

Debit: management expenses/sales expenses/manufacturing expenses-labor insurance expenses (or recorded in different subjects according to different departments)

Taxes payable-VAT payable (input tax)

Loans: bank deposits

When purchasing epidemic prevention materials and distributing them to employees:

Borrow: management fee-labor insurance fee (or included in the same subject according to different departments).

Loan: Payable salary-welfare expenses.

When paying:

Borrow: Payable staff salaries-welfare expenses.

Loans: bank deposits

"Management expenses" is a subject that enterprises need to use when accounting for the occurrence and carry-over of management expenses, which belongs to the period expenses and should be included in the current profits and losses; "Payables to employees" is the subject of enterprise accounting for all kinds of salaries payable to employees in accordance with relevant regulations.