When an enterprise stops working due to epidemic, the entry for depreciation is:
Debit: management expense depreciation expense (included in relevant accounts according to the department to which the expense belongs)
Credit: accumulated depreciation
When carrying forward profits at the end of the period:
Debit: Profit of this year
Credit: administrative expenses depreciation expenses (included in relevant accounts according to the department to which the expenses belong)
The depreciation expense under epidemic shutdown belongs to fixed cost, so it needs to be accrued as usual, and handled through such items as "administrative expenses" and "accumulated depreciation". The "management expenses" account is used to calculate the management expenses incurred by the enterprise for organizing and managing the production and operation of the enterprise; The Cumulative Depreciation account is used to calculate the cumulative depreciation amount of an enterprise's fixed assets.