Hello, let me help you solve this problem. Medical insurance bureau: 1. If he participates in social insurance, his hospitalization expenses can be reimbursed at the social security center. Accounting treatment: (1) hospitalization expenses paid by the company: other receivables-XXX hospitalization expenses loans: bank deposits, etc. (2) After discharge, go through the reimbursement procedures at the social security center. After receiving social security reimbursement for hospitalization expenses: by: bank deposit (social security reimbursement part); Borrow: management expenses-welfare expenses (non-reimbursable part); Loan: other receivables-XXX hospitalization expenses; 2. For those who have not participated in social insurance, the hospitalization expenses incurred are borrowed: management expenses-welfare expenses (or employee salaries payable-employee welfare expenses); Loan: cash; 3. Hospitalization expenses and medical expenses belong to welfare expenses. If your company has implemented the new accounting standards, welfare funds will be included in the "Payable Staff" account; If the new accounting standards are not implemented, they will be included in the "management expenses" account.