The accounting entries of epidemic prevention and control subsidies are as follows:
1. When enterprises obtain government subsidies for epidemic prevention and control:
Debit: bank deposit
Credit: non operating income
2. When the enterprise grants employees epidemic prevention and control subsidies:
Debit: management expenses, etc. (determine relevant subjects according to the user department)
Credit: payroll payable - welfare expenses
Debit: payroll payable - welfare expenses
Credit: bank deposit
For the accounting entries of epidemic prevention and control subsidies, the enterprise shall include the "non operating income" when receiving subsidies, and include the "management expenses" and other items according to the user department when granting subsidies, and conduct accounting through the "payroll payable - welfare expenses" item. Welfare expenses refer to the expenses paid to promote the material interests of employees, help employees and their families solve certain special difficulties and set up collective welfare undertakings, including epidemic prevention and control subsidies.