Accounting entries of social insurance late fees

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1, medical insurance late fees should be included in non-operating expenses.

2. Non-operating expenses refer to the expenses incurred by an enterprise that are not directly related to its daily production and business activities. Including non-current assets disposal loss, non-monetary assets exchange loss, debt restructuring loss, public welfare donation expenditure, extraordinary loss, inventory loss and so on.

3. The accounting entries are as follows:

Debit: non-operating expenses-late fees

Loan: bank deposit/cash