When enterprises purchase epidemic prevention and control materials, the accounting entries are:
Debit: goods in stock
Taxes payable - capital increase tax payable (input tax)
Credit: bank deposit
When the enterprise issues epidemic prevention and control materials to employees for use, the accounting entry is:
Debit: management expense labor protection expense
Credit: inventory goods
When enterprises donate epidemic prevention and control materials, the accounting entry is:
Debit: non operating expenditure donation expenditure
Credit: main business income
Tax payable - VAT payable (output tax)
When an enterprise purchases epidemic prevention and control materials, it can first account through the "commodity inventory" account, or directly account into the "management expenses - labor protection fees" account for accounting. When enterprises donate epidemic prevention and control materials, they should also be accounted through the subject of "non operating expenditure".