Depending on the accounting standards and the specifics of the business, the accounting account to which labor insurance supplies are credited may vary. The following is an explanation of the common accounting accounts that labor insurance supplies are charged to:

Office expense account: labor insurance supplies can be categorized as an office expense account. This includes all kinds of labor protection supplies provided by the company to its employees, such as gloves, safety shoes, helmets, protective eyewear, masks, and so on. These costs are usually considered to be related to the daily working environment and safety of the employees and are included in the office expense category.

Human Resource Expense Account: labor supplies can also be categorized as a human resource expense account. This includes labor supplies and personal protective equipment purchased by a business for its employees. These costs are considered to be used to maintain the health and safety of employees and are classified as costs related to human resource management.

Consumables account: labor insurance supplies can also be categorized as a consumables account. This includes disposable labor protection supplies such as disposable masks, gloves, and protective clothing. These supplies are consumed after use and cannot be used again, therefore they are considered as consumables and their cost is recorded in the consumables account.

Protective Supplies Account: Labor supplies can also be categorized according to their specific categories and uses, such as the Protective Supplies Account. This includes a variety of supplies that are used to protect employees from injuries and hazards, such as helmets, goggles, and protective clothing. These expenses can be separately categorized as a protective supplies account so that they can be tracked and managed.

It should be noted that the above are just some of the common classifications of accounting accounts, and the specific setup of accounting accounts may vary depending on the size of the business, the characteristics of the industry and the accounting standards. It is recommended to consult an accounting professional or determine the exact accounting account settings based on the accounting standards and systems of the enterprise.