In the accounting treatment, medical expenses should be counted in which accounting account

According to the Circular of the State Administration of Taxation on the Deduction of Wages, Salaries and Employee Welfare Expenses of Enterprises (Guo Shui Huan [2009] No. 3), the welfare expenses that are allowed to be deducted before tax include three items: Firstly, for enterprises that have not yet implemented the separation of the function of running a social organization, the costs of equipment, facilities and personnel incurred by the welfare departments within the enterprises, including the staff canteens, the staff bathrooms, the barbershops, the infirmary, the childcare center, equipment, facilities and repair and maintenance costs of collective welfare departments such as staff canteens, staff bathrooms, hairdressing salons, medical clinics, nurseries, nursing homes, etc. as well as the wages and salaries, social insurance premiums, housing provident funds and labor costs of staff working in the welfare departments. Second, subsidies and non-monetary benefits for employees' health care, living, housing, transportation, etc., including medical expenses paid by enterprises to employees for out-of-town medical treatment on official business, medical expenses for employees of enterprises that do not have medical coordination, medical subsidies for employees' dependent immediate family members, subsidies for heating costs, summer heat-prevention and cooling costs for employees, hardship subsidies for employees, relief expenses, subsidies for employees' canteens, and transportation subsidies for employees, etc. Third, other employee welfare expenses incurred in accordance with other regulations, including funeral subsidy, pension, settlement expenses, and travel expenses for family leave. When reimbursing medical expenses, the entry: Debit: Employee compensation payable---employee welfare expenses Credit: Cash on hand Carry forward at the end of the month, the entry: Debit: Administrative expenses---employee welfare expenses Selling expenses---employee welfare expenses Manufacturing expenses---employee welfare expenses Production costs---employee welfare expenses Credit: Employee compensation payable---employee welfare expenses