(1) hospitalization expenses paid by the company
Debit: 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:
Debit: bank deposit (social security reimbursement part)
Debit: management expenses-welfare expenses (non-reimbursable part)
Loan: other receivables-XXX hospitalization expenses
2. If you have not participated in social insurance, the hospitalization expenses shall be borne by yourself.
Borrow: management fee-welfare fee (or payable employee salary-employee welfare fee)
Credit: cash
3. Hospitalization expenses and medical expenses belong to the accounting scope of welfare expenses, and can be reimbursed except for the part paid by individuals. 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.
Question 2: What subjects should employees remember when reimbursing medical expenses? Reimbursement of medical expenses by employees should be recorded in management expenses, and employee welfare expenses can be set in detailed subjects. The accounting entries are as follows:
Borrow: management expenses-employee welfare expenses
Credit: cash on hand/bank deposit.
Management expenses refer to all kinds of expenses incurred by the administrative department of an enterprise for management and organization, and belong to one of the period expenses. Mainly refers to the various expenses incurred by the enterprise administrative department for organizing and managing production and business activities. Specific items include: salary and welfare expenses, depreciation expenses, trade union funds, employee education expenses, business entertainment expenses, property tax, vehicle and vessel use tax and land use tax. Stamp duty, technology transfer fees, amortization of intangible assets, consulting fees, attorney fees, bad debt losses, company funds, labor insurance fees, board members fees, etc.
In order to calculate and supervise the occurrence and carry-over of management expenses, enterprises should set up the subject of "management expenses" to register the management expenses incurred by the enterprises in this subject, and the lenders should register the management expenses transferred to the subject of "profit of this year" at the end of this month, which should generally have no balance at the end of this month.
Detailed account setting and description of management expenses:
1. Management expenses-salaries: salaries, bonuses and temporary salaries of all administrative personnel (temporary salaries are directly included when incurred); Including overtime and duty pay.
2. Management expenses-employee welfare expenses: welfare expenses of logistics departments (including canteens and clinics), medical examination expenses, employee welfare expenses paid on holidays, subsidies for needy employees, cooling expenses and all other expenses related to employee welfare; When it happens, the voucher is directly included, including accrued rights and interests;
3. Management expenses-business entertainment expenses: all entertainment expenses, including cigarettes, wine, meals, shopping gifts and other forms of entertainment bills, are directly included in the voucher when incurred.
4. Management expenses-post and telecommunications expenses: all fixed-line and mobile phone and network expenses of the company, including letters and express delivery expenses, must be accounted for by regular telephone invoices, receipts and recharge invoices;
5. Management expenses-travel expenses: bus fare, subsidy, taxi fare, etc. During the business trip and field trip of all employees of Administration Department and Logistics Department;
6. Management expenses-directors' membership fees: allowances for board members, meeting fees and meeting travel expenses;
7. Management expenses-office expenses: small office supplies, printing expenses, photocopying expenses, books and newspapers, transportation expenses, computer supplies such as hard disks, light arcs and floppy disks, sockets and other maintenance accessories, including office supplies received from warehouses;
8. Management expenses-car expenses: the car expenses of the administrative personnel, including maintenance fees, refueling fees, tolls and all other maintenance expenses;
9. Management expenses-amortization of low-value consumables, amortization of intangible assets, and start-up expenses: this second-level account refers to the carry-over account of "amortization of low-value consumables, intangible assets, start-up expenses and deferred assets" used by the management department;
10, management fee-labor insurance fee: part of the insurance premium borne by the employee insurance enterprise and part of the insurance premium directly compensated by the enterprise;
1 1. Management expenses-transportation and miscellaneous expenses: transportation expenses, power support and other labor and miscellaneous expenses of the management department;
12. Management expenses-trade union funds: related expenses incurred by trade union organization activities, including office expenses and travel expenses of trade union personnel; Including accrued and paid.
14, management fee-R&D fee and technology transfer fee; Technical service fee
15. Management expenses-taxes: stamp duty, vehicle and vessel use tax, property tax and other additional taxes included in management expenses;
16, management expenses-vocational education funds: used for staff training, study, correspondence and other expenses; Including accrued and turned over;
17. management expenses-repair expenses: this level 2 subject includes maintenance and installation expenses of computers, air conditioners, printers, photocopiers and fax machines, hardware upgrade expenses, decoration expenses of office buildings and dormitories, and removal and installation expenses of office supplies from other management departments.
18. Management expenses-others: including audit fees, evaluation fees, attorney fees, legal consultant fees, sewage charges, and other expenses occasionally incurred by other management departments that are not listed above;
Question 3: What expenses should be included in the medical expenses reimbursed by the company to employees? Reimbursement of medical expenses belongs to employee welfare and should be included in employee welfare.
The accounting entries are as follows: Debit: Payable to employees-employee welfare expenses.
Loan: bank deposit/cash
Welfare funds are extracted by the enterprise according to 14% of the total wages, and are mainly used for medical expenses of employees, salaries of medical personnel, travel expenses of employees injured on business to other places for medical treatment, subsidies for employees' living difficulties, salaries of employees' bathrooms, barbershops, kindergartens and nurseries, etc.
Question 4: Which accounting subject does the medical expenses belong to? We need to look at it separately. First, if your medical insurance is given to social labor and social security institutions, 1, the part borne by the unit will enter the management fee-labor insurance fee. Second, the part borne by individuals will be accounted for in other accounts payable. Second, if the medical expenses are reimbursed to employees by the unit, 1, if the unit provides medical insurance for employees in social labor and social security institutions, then other receivables or accounts will be linked.
Question 5: Which account should the inspection fee be included in? The inspection expenses incurred when selling products are included in the sales expenses, the inspection expenses in the production process are included in the manufacturing expenses, and other daily inspection expenses are included in the management expenses.
The product quality supervision and inspection fee refers to the fee charged by the quality supervision and inspection institution to the inspected unit according to the regulations when supervising and inspecting the product quality. The fees collected are mainly inspection fees and make up for the shortage of funds needed to purchase inspection means (instruments and equipment, studios needed for inspection by using instruments and equipment) and the shortage of business expenses allocated by the state. Inspection cost refers to the expenses consumed by quality inspection institutions in the process of technical inspection of inspected products, such as using instruments and equipment, occupying space, consuming materials and energy, etc. The basic item of inspection cost is (1) material cost, that is, the disposable material cost consumed in inspection and the cost shared by low-value consumables; (2) utilities, that is, water, electricity, oil, gas, coal and other expenses directly consumed in the inspection; (3) depreciation of fixed assets, and (4) management fees, including office expenses, travel expenses, conference fees, and salaries and bonuses of some management and inspection personnel.
Question 6: If someone comes to reimburse medical expenses, what subjects should be included? The current accounting standards for welfare expenses are not accrued monthly according to the proportion of wages, but directly recorded in related subjects when they occur. When reimbursing medical expenses, the entry of "Debit: management expenses-welfare expenses (if it is reimbursed by workshop personnel, it will be recorded as" manufacturing expenses-welfare expenses ") should be extracted first, and then" Debit: salary payable to employees: cash "should be made.
Question 7: What subjects should employees' work-related injury expenses include?
(1) If there is no insurance, the work-related injury expenses will be included in the subject of "management expenses-welfare expenses". (2) If the company is insured, the expenses paid by the company shall be temporarily recorded as "other receivables".
I bought industrial injury insurance;
(1) When the company advances the expenses,
Debit: other receivables-social security
Credit: cash
(2) recover the claim cost
Debit: bank deposit
Loans: other receivables-social security
(3) If the fee is not refunded,
Borrow: management fee-labor insurance fee
Loans: other receivables-social security
Question 8: How to reimburse the medical expenses, and what accounting entries should be attached to the receipt of the hospital?
Accounting entries:
Borrow: welfare payable-medical expenses
Credit: cash
You can also report the transportation expenses of those traffic in quota invoice, as long as the leaders have no opinion.
Question 9: What subjects does the welfare fund for leadership medical expenses include?
Borrow: management fee-welfare fee
Credit: cash
Question 10: What subjects does medical insurance take in accounting? Pension, medical care and unemployment are generally referred to as this social security fund, which is divided into individual contribution part and enterprise contribution part, so the treatment of these two parts is different.
The personal part should be included in "other receivables-social security individuals"; The enterprise part is included in "management expenses-labor insurance premium".
1, when extracting:
Borrow: management fee-labor insurance fee (enterprise part)
Other receivables-social security individuals (personal part)
Loan: other payables-social security fund
2. When paying
Debit: other payables-social security fund
Loans: bank deposits
3. Take back the personal part from the workers' wages.
Borrow: Payable wages.
Loans: other receivables-social security individuals
Regarding the flexible employees in society, first judge whether the employees are regular employees of the company. If there is, it will be included in the "welfare payable" valve. If not, it will not be reimbursed. If the reimbursement is made, it will be included in his total salary, and personal income tax will be paid according to "labor remuneration".
I hope the above can help you!