How to do the accounting treatment of occupational disease testing fees?

Borrow: administrative expenses - testing fees

Loan: bank deposits

Cai Enterprise [2012] No. 16, "Measures for the Administration of the Extraction and Use of Safety Production Expenses of Enterprises," Ministry of Finance, General Administration of Safety Supervision (February 14, 2012)

Article 3: The safety production expenses referred to in these Measures (hereinafter referred to as the safety expenses) refer to funds that are withdrawn by enterprises in accordance with prescribed standards and expended in costs specifically for the improvement and refinement of enterprise or project safety conditions. Expenditure in the cost, specifically for the improvement and improvement of enterprise or project safety conditions of production funds.

Article 27 The safety expenses extracted by the enterprise shall be accounted for in a special account, and arranged for use in accordance with the scope of the provisions, and shall not be squeezed or misappropriated. Annual balance of funds carried over to the next year, the current year's safety costs are not enough, the excess is charged according to normal cost channels.

Article 30 of the provisions of Article 2 of these measures outside the scope of the enterprise to achieve the safety conditions should have the capital investment required, according to the original channels.

According to Article 38 of the Occupational Disease Prevention and Control Law, when an acute occupational disease hazardous accident occurs or is likely to occur, the employer shall immediately take emergency rescue and control measures and promptly report to the local production safety supervision and management departments and relevant departments. After receiving the report, the work safety supervision and management department shall promptly organize an investigation and treatment in conjunction with the relevant departments;

Temporary control measures may be taken when necessary. Health administrative departments shall organize medical treatment. For workers who suffer or may suffer acute occupational disease hazards, the employer shall promptly organize medical treatment, health examination and medical observation, and the required expenses shall be borne by the employer.

Baidu Encyclopedia-Administrative Expenses