(1) the unit to pay the hospitalization costs
Borrow: other receivables - XXX hospitalization costs
Credit: bank deposits, etc.
(2) after discharge from the hospital, to the social security center for reimbursement. After receiving the reimbursement of hospitalization expenses from the social security center:
Borrow: Bank Deposit (Social Security Reimbursement Part)
Borrow: Administrative Expenses - Welfare Expenses (Cannot be reimbursed part)
Loan: Other Accounts Receivable - XXX Hospitalization Expenses
2. Hospitalization Expenses incurred if you don't participate in the social security program
Borrow: Administrative Expenses - Welfare Expenses (or Employees' Remuneration Payable - Employees' Welfare) Employee Compensation - Employee Welfare)
Credit: Cash
3. Hospitalization fees and medical expenses belong to the scope of accounting for welfare expenses, and can be fully reimbursed into the accounts except for the personal out-of-pocket expenses. If your unit has implemented the new accounting standards, welfare costs are included in the "payable salaries" account; without the implementation of the new accounting standards, it is included in the "administrative expenses" account.
Question 2: What accounts should be credited for employee reimbursement of medical expenses Employee reimbursement of medical expenses should be credited to administrative expenses, detailed accounts can be set up for employee welfare expenses, the accounting entries are:
Borrow: Administrative Expenses - Employee Welfare Expenses
Credits: Cash on hand / Bank Deposit
The administrative expenses are the administrative expenses of the enterprise, and the administrative expenses of the enterprise are the administrative expenses of the enterprise. Administrative expenses refers to the administrative department of the enterprise for the management and organization of the operation of the various costs incurred, is a kind of period expenses, it is mainly refers to the administrative department of the enterprise for the organization and management of production and operation activities of the various costs incurred. Specific items included are: wages and benefits, depreciation, labor union fees, employee education expenses, business entertainment, property tax, vehicle and vessel use tax, land use tax. Stamp duty, technology transfer fees, amortization of intangible assets, consulting fees, litigation costs, bad debt losses, company funds, labor insurance premiums, board of directors dues and so on.
In order to account for and supervise the incurrence of management expenses and carry-over, enterprises should set up the "management expenses" account. The debit side of the subject registers the management costs incurred by the enterprise, the credit side registers the end of the month to transfer to the "profit for the year" account of management costs, the end of the month generally should not have a balance.
The detailed accounts of administrative expenses are set up and explained:
1, administrative expenses - wages: all line management salaries, bonuses, and wages of temporary workers for the administrative area services (temporary workers wages are credited directly when they occur); including overtime, on-duty wages
2, administrative expenses - employee welfare costs: Logistics department welfare costs (including canteens, infirmaries), medical examination fees, all medical expenditures, holidays issued by the employee benefits, subsidies for employees in need, cooler fees, and all other costs related to employee benefits; directly accrued when incurred on the basis of documents, including accrued benefits;
3, administrative expenses - business hospitality: all expenditures for hospitality purposes, including cigarettes, alcohol, meals, shopping gifts, etc.
3, administrative expenses - business hospitality: all hospitality purposes, including tobacco, wine Business hospitality: all hospitality expenditures, including cigarettes, alcohol, meals, shopping, gifts and other forms of hospitality bills, when they occur, with the evidence of direct accrual
4, administrative expenses - postage and telecommunications: all fixed and cell phones, network costs, including letters and courier costs, must be recorded with the formal telephone invoices, receipts and recharge invoices;
5, administrative expenses -Travel: all administrative departments and logistics department staff travel and field trip when the fare and subsidies, taxi and other costs;
6, management costs - Board of Directors fees: board member allowances, conference fees, travel expenses incurred for the meeting;
7, management costs - Office expenses: the purchase of small office supplies, printing costs, copying costs, books and newspapers, transportation costs, the purchase of hard drives, optical arcs, floppy disks and other computer supplies, as well as sockets and other maintenance parts, including office supplies from the warehouse;
8, management costs - car costs: the cost of the executive management personnel with the car, including maintenance, gas, tolls, and other maintenance costs;
8, management costs - car costs: the cost of the executive management personnel with the car, including maintenance, gas, tolls, and so on, all maintenance costs. Costs;
9, administrative expenses - amortization of low value consumables, amortization of intangible assets, start-up costs: this secondary account refers to the amortization of "low value consumables, amortization of intangible assets, start-up costs, amortization of deferred assets," carry-over accounts for management;
10, Administrative expenses - labor insurance premiums: part of the employee's insurance enterprise and part of the insurance premiums directly compensated by the enterprise;
11, administrative expenses - transportation and miscellaneous expenses: for the management of the services of the transport costs, labor costs, such as miscellaneous labor costs;
12, administrative expenses - Labor Union Funds: related costs incurred in the activities of the labor union organization, including office expenses, travel expenses and other expenditures of labor union personnel; including accrued contributions
14, management expenses - research and development costs, technology transfer fees; technical service fees
15, management expenses - taxes: stamp duty, vehicle and vessel use tax, Property tax and other additional taxes and fees charged to administrative expenses;
16, administrative expenses - vocational education funds: for staff training, learning, correspondence instruction and other costs; including the accrual of contributions;
17, administrative expenses - repair costs: this secondary account contains computers, air conditioners, printers, copiers, fax machines, etc., repair and installation costs, hardware upgrade costs, hardware upgrade costs, repair and installation costs. repair and installation costs, hardware upgrade costs, office building and dormitory renovation costs, other DM office supplies moving and installation costs, etc..
18, management costs - other: including audit fees, evaluation fees, litigation costs, legal fees, sewage charges, and other occasional management costs not listed above;
Question 3: the company reimbursed employees for medical expenses in the accounting accounted for what costs should be included in the payable employee compensation - employee welfare costs of this subject belongs to the reimbursement of medical expenses. The reimbursement of medical expenses belongs to the employee's welfare, so it should be included in the account of employee welfare expenses.
The accounting entries are as follows: stare borrowing: payable salaries - employee welfare expenses
credit: bank deposits/cash
Welfare expenses is the enterprise in accordance with the 14% of the total wages extracted, mainly used for the employee's medical expenses, the wages of medical personnel, medical expenses, the employee's duty-related injuries in the field of medical expenses, the employee's living difficulties subsidies, the employee's bathrooms, barber shop, kindergarten, nursery staff wages, the staff's wages, the staff's wages. The main purpose of the program is to provide the staff with the necessary resources to meet the needs of the community and to help them to make their lives easier.
Question 4: medical expenses belong to which accounting account This has to be looked at separately, one, if you this medical insurance is given to the social labor security institutions of the kind, 1, the part of the unit's burden in the payment of the time to enter the administrative expenses - labor insurance premiums, 2, the part of the burden on the individual through the other payables account. 2, if the unit as a unit of reimbursement of medical expenses to the employee 1, if the unit has been for the workers in the social labor security institutions to do health insurance, that hangs other receivables or other accounts payable, because of health insurance, can be taken to the social labor security institutions for reimbursement.
Question 5: inspection costs are included in which accounting account product testing costs, testing costs incurred in the sale of products in the sales costs, the production process of testing costs in the manufacturing costs, other daily testing costs in the administrative expenses.
Product quality supervision and inspection fees refers to the quality supervision and inspection agencies to carry out supervision and inspection of product quality, in accordance with the provisions of the fees charged to the inspected unit. Charges are mainly test costs and to make up for the special allocation for the acquisition of means of testing (instruments and equipment, the use of instruments and equipment required for testing the work of the room) to make up for the lack of funds and make up for the lack of state funds allocated to the cause. Inspection costs refers to the quality inspection agency in the process of technical inspection of the inspected product using instruments and equipment, occupying space, consumption of materials and energy consumed by the cost. Inspection costs of the basic items are (1) material costs, that is, in the inspection of one-time consumption of materials and low value consumables assessed costs; (2) utilities, that is, the inspection of direct consumption of water, electricity, oil, gas, coal and other costs; (3) depreciation of fixed assets, (4) management fees, including office expenses, travel expenses, meeting expenses and part of the management and inspection staff salaries and bonus costs.
Question 6: Someone to reimburse the medical expenses, should be counted as what accounts? The current accounting standards for welfare costs are not in proportion to the salary monthly accruals, but when it occurs, it is directly credited to the relevant accounts. Reimbursement of medical expenses to make a credit entry first extracted "debit: administrative expenses - welfare costs (if the workshop staff reimbursement is credited to the" manufacturing costs - welfare costs ")credit:应付员工薪酬 "Then make a "debit: payable to the Employee Compensation Credit: Cash".
Question 7: What accounts are included in the cost of employee injury injury costs should be included in:
(1) If there is no insurance, the cost of injury costs are included in the "administrative expenses - welfare costs" account. (2) If the unit is insured, the unit advances the cost, temporarily recorded in the "other receivables" account.
The workers' compensation insurance:
(1) When the unit advances the cost
Borrow: other receivables - social security
Credit: cash
(2) to recover the claim fee
Borrow: bank deposits
Credit: other receivables - social security
(3) if the refund is not made
Borrow: administrative expenses - labor insurance premiums
(4) to recover the cost of the claim fee
(5) to recover the cost of the claim: Administrative expenses - labor insurance premiums
Credit: Other receivables - social security
Question 8: How to reimburse the medical expenses, what accounting entries to go Formal to be accompanied by the hospital's receipts vouchers
Accounting entries:
Borrow: Welfare payable - medical costs
Credit: Cash
Credit: Cash
It is also possible to report those transportation invoices for transportation expenses, as long as the leadership does not have a problem with it.
Question 9: What is the subject of the leadership's medical expenses into the welfare expenses
Borrow: administrative expenses - welfare expenses
Credit: cash
Question 10: What is the subject of the medical insurance in the accounting old, medical, unemployment is generally referred to as this social security payments, divided into the individual part and the enterprise part of the payments. and the enterprise to pay part, so for these two parts of the treatment is different.
The personal part, should be included in the "other receivables - social security personal"; business part is included in the "administrative expenses - labor insurance premiums".
1. When withdrawing:
Borrow: Administrative Expenses - Labor Insurance Premiums (Corporate portion)
Other Receivables - Social Security Individuals (Individual portion)
Credits: Other Accounts Payable - Social Security Funds
2. When paying
The payment is made by the government. p>
Borrow: Other payables-Social Security Fund
Credit: Bank deposits
3. Recover the personal portion from the worker's wages
Borrow: Wages payable
Credit: Other receivables-Social Security Individuals
With regard to the social flexible employment staff, first determine whether the The employee is not the company's official employees, if so, counted in the "payable welfare" valve if not, generally can not be reimbursed, if reimbursed, to be counted in his gross salary, and according to the "compensation for services" to pay personal income tax.
I hope the above can help you!
I hope this helps.