The expenses incurred during the epidemic period shall be included in the management expenses, manufacturing expenses and other items for processing. The expenses of an enterprise are divided into the expenses of its daily production and operation activities, including administrative expenses, manufacturing expenses, financial expenses, and sales expenses. The enterprise can determine the corresponding accounts according to the department to which the expenses belong. The subject of "non operating expenses" includes donation expenses, penalty expenses and extraordinary losses.
1. When the enterprise incurred expenses during the epidemic:
Debit: management expense (determine the corresponding account according to the department to which the expense belongs)
Tax payable - VAT payable (input tax)
Credit: bank deposit (or cash on hand and other subjects)
2. When donation expenses occur during the epidemic:
Debit: Non operating expenses
Credit: bank deposit