Which subject is included in the procurement of epidemic prevention materials?

Enterprises purchasing epidemic prevention materials can be included in management fees-welfare fees, labor insurance fees, low-value consumables and other subjects according to different situations. If the unit amount of epidemic prevention materials purchased by enterprises is relatively large, it can also be included in fixed assets and other subjects. For example,

Borrow: management fee-labor insurance fee,

Taxes payable-VAT payable-input tax,

Loans: bank deposits, etc.