With the change of national policy, the accounting model has also changed. At the beginning, the "liability" model was adopted, and now the "equity" accounting model is adopted.

The following are respectively

(A) the responsibility accounting model

Debt accounting model refers to the extraction of safety production costs, included in the "long-term should be

Payment "and" other accounts payable "and other subjects. The characteristic of this accounting model is that it will extract

Safety production expenses are regarded as liabilities to be paid in the future, and the use of safety production expenses is related to

The balance is reflected in the liability account.

Normal extraction and use:

(1) When extracting

Borrow: management fees, etc.

Loans: other payables-safety production expenses, etc.

(2) Use the safety production expenses to purchase and build safety protection equipment and facilities.

Sexual expenditure time