Legal analysis: advances on behalf of the employee's family medical expenses are included in other receivables. If the nature of the nature of the advance should be said to be other receivables, payable employee compensation corresponding to the subject is salary and welfare expenditure. If the unit is public medical care, medical expenses belong to the individual and family benefits expenditure, does not belong to the wage and benefit items, so not through the payable employee compensation accounting. If the unit is not public medical care, the medical expenses can only be regarded as a loan to individual employees, and should be recovered later, so it should not be accounted for under the payable remuneration.
Legal basis: "Chinese People's *** and State Accounting Law"
Article IX All units must be based on the actual occurrence of economic transactions accounting, filling out accounting vouchers, accounting books, the preparation of financial accounting reports.
No unit may conduct accounting on the basis of false economic transactions or information.
Article 10 The following economic business transactions shall be subject to accounting procedures and accounting:
(1) the receipt and payment of money and securities;
(2) the receipt and payment of property, its increase or decrease, and the use of property;
(3) the incidence and settlement of debts;
(4) the increase or decrease of capital and funds;
(5) the calculation of income , expenditures, expenses and costs;
(vi) calculation and processing of financial results;
(vii) other matters requiring accounting procedures and accounting.