according to the query published by accounting net, how to compile accounting entries for compensation for work-related injuries paid by enterprises? It shows that the accounting entries of one-time industrial injury compensation are divided into one-time industrial injury compensation paid by enterprises to employees and compensation paid by insurance companies.

1. The enterprise pays the employees a one-time compensation for work-related injuries: debit: payable employee compensation and welfare (the part borne by the company), non-operating expenses, other receivables (the part borne by the insurance company), other receivables (the part borne by the responsible person or the part borne by the individual), and credit: cash on hand.

2. The insurance company pays compensation: debit: bank deposit, and loan: other receivables (the insurance company bears the part).

3. One-time compensation for work-related injuries refers to the medical security expenses paid by the work-related injury insurance fund in one lump sum by the employer. There are mainly the following two conditions: (1) I propose to terminate or terminate the labor employment relationship with the employer, and I am identified as a work-related injury worker with five or six levels of disability; I propose to terminate the labor-employment relationship or the employee who has expired the labor contract with the employer and has been identified as a disabled employee with seven to ten levels.