Set the account of "occupational risk reserve" in liabilities for accounting, and when withdrawing according to the policy proportion, debit the account of "management expenses" and credit the account of "occupational risk reserve"; When it actually happens and compensation is made according to law, the title of "occupational risk reserve" shall be debited and the title of "bank deposit" shall be credited.

When withdrawing the occupational risk fund, the entries are as follows:

Borrow: management fee-occupational risk fund

Loan: occupational risk fund

The entry at the time of payment is:

Borrow: occupational risk fund

Loan: bank deposit-* * bank