工会购买防疫物资计入什么科目
工会因为新冠疫情影响购买防疫物资,需要通过管理费用核算。费用增加计入借方,同时货币资金减少,资产减少计入贷方。工会购买防疫物资的账务处理是,
借:管理费用 —防疫费,
贷:银行存款等科目。
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