The accounting voucher of the safety production fund should be compared with the preparation method of the accounting voucher of the safety production expenses. Safety production expenses (hereinafter referred to as safety expenses) refer to the funds extracted by enterprises according to the prescribed standards and charged in the cost, which are specially used to improve and improve the safety production conditions of enterprises. Safety cost compliance

Enterprise extraction, government supervision, security needs, standardized use.

Principles of financial management.

According to the provisions of Interpretation of Accounting Standards for Business Enterprises No.3 issued by the Ministry of Finance in June, 2009, the safety production expenses extracted by enterprises in high-risk industries in accordance with state regulations should be included in the relevant product costs or current profits and losses, and also included in the "special preparation" subject. When extracting time-consuming safety production, debit the account of "production cost and manufacturing expense" and credit the account of "special reserve". Enterprises use the extracted safety production time, which belongs to expenses, and directly offset the special reserve, that is, debit the subject of "special reserve" and credit the subject of "bank deposit".