Because the new vaccine has not yet been developed, if a company takes the lead in developing a vaccine that can be used in clinic, its stock will have at least three daily limit. But the medical fund is different. He can't have only one company stock, but a batch of stocks in the pharmaceutical sector.

Medical fund refers to institutions that are not included in the scope of public medical care.

According to the standard of public medical expenses stipulated by the local financial department and referring to the relevant provisions of the public medical system, funds are extracted from the income for public medical care for employees.

Accounting:

Extraction amount = number of employees × extraction standard (budget quota approved by finance)

When withdrawing the medical fund, debit the subjects of "business expenditure-social security fee" and "business expenditure-social security fee" and credit the subjects of "special fund-medical fund".

For example, a public institution is not included in the scope of free medical care, and there are 300 people engaged in professional business and its auxiliary activities, and there are 100 people engaged in production and business activities. The medical fund is extracted from 200 yuan according to the annual per capita medical expenses budget quota standard determined by the local financial department.