The purchase of masks is treated as employee welfare expenses.
Debit: management expenses, sales expenses, production expenses, etc.
Loan: salary payable to employees-employee welfare funds,
Borrow: payables-employee welfare funds,
Loans: bank deposits, cash on hand.
Some units also handle labor insurance expenses.
Debit: management expenses, sales expenses, production expenses, etc.
Loans: bank deposits, cash on hand.