How to make accounting entries for medical examination fees is as follows:

Borrow: administrative expenses? .

Credit: Employee compensation payable.

Accounting entries when paid:

Borrow: payable employee compensation.

Credit: cash on hand or bank deposit.

Expanded:

Start-up costs incurred by an enterprise during the preparatory period, including personnel salaries, office expenses, training costs, travel expenses, printing costs, registration fees, etc., are debited to "cash on hand". Registration fees, etc., debit the "administrative expenses" account, credit "bank deposits" account.

Enterprise administration staff compensation, debit the "administrative expenses" account, credit "payable employee compensation" account; enterprises in accordance with the provisions of the calculation to determine the payable mineral resources compensation fee, debit the "administrative expenses" account, credit "bank deposit" account. administrative expenses" account, credit "tax payable" and other subjects.

Office expenses, utilities, travel expenses, etc. incurred by the administrative department of the enterprise, as well as other expenses incurred by the enterprise such as business hospitality, consulting fees, research expenses, etc., are debited to the account of "Administrative Expenses" and credited to "Bank Deposit", "R&D Expenses" and so on.

At the end of the period, the balance of the "administrative expenses" account should be transferred to the "profit for the year" account, debit the "profit for the year" account, credit the "administrative expenses" account. The "administrative expenses" account.

Administrative expenses are accounted for as period expenses in accounting, the administrative expenses incurred by the enterprise, in the "administrative expenses" account, and in the "administrative expenses" account set up by the expense items for detailed accounts, ledger accounting. At the end of the period, the balance of the "administrative expenses" account is carried forward to the "profit for the year" account with no balance.