Accounting treatment of purchasing masks during epidemic period.

1, during the epidemic, when enterprises buy masks:

Borrow: management expenses-labor protection expenses, etc. (Listed in related subjects according to the department to which the expenses belong)

Taxes payable-VAT payable (input tax)

Loans: bank deposits

2. When carrying forward:

Debit: this year's profit

Loan: management expenses-labor protection expenses, etc. (Included in related subjects according to the department to which the expenses belong)

The purchase of masks during the epidemic period belongs to labor protection expenses, which should be included in the related subjects of "management expenses-labor protection expenses, etc." According to the department to which the expenses belong. In tax treatment, enterprises belonging to general taxpayers can use the corresponding invoices obtained to deduct the input tax; If enterprises use masks for employee benefits, they need to transfer the input tax of masks.