Accounting entries of hotel expenses for epidemic employees.

The accounting entries of the quarantine hotel expenses for epidemic employees include:

1. During the epidemic period, when employees are isolated by hotels due to business trips,

Debit: management expenses-travel expenses (included in related subjects according to the department where the expenses belong)

Credit: other receivables (the extra part needs to be credited to the subject of "bank deposit")

2. During the epidemic, when employees isolate the hotel every day,

Debit: management fee-welfare fee (included in related subjects according to the department where the fee belongs)

Loan: Payable employee salary-employee welfare fund.

Borrow: Payable employee salaries-employee welfare expenses.

Loans: bank deposits

During the epidemic period, the expenses incurred by employees in isolation hotels can be handled through the subjects of "management expenses" or "wages payable to employees" according to the actual situation. Among them, the "management expenses" subject is used to calculate the management expenses incurred by enterprises for organizing and managing the production and operation of enterprises; "Payables to employees" is used to account for all kinds of salaries payable to employees by enterprises in accordance with relevant regulations.