What are the expenses of drugs in accounting?

1, which subject to buy depends on what kind of enterprise and actual drug use.

2. If it is an ordinary enterprise, the purchase of drugs and distribution to employees for heatstroke prevention and cooling can be included in welfare expenses.

3. If the medicine is purchased for donation to the disaster area, it can also be included in the welfare. After obtaining the donation certificate, the money can be deducted in full before tax.

If a pharmaceutical company buys drugs for research, study and imitation, it can certainly be included in the R&D expenses. Some enterprises list R&D expenses separately, some enterprises include them in management expenses, and R&D expenses can also be deducted before tax.

5. If you buy medicine for someone, it can only be included in the operating expenses or the entertainment expenses.

Extended data:

Expenditure scope of employee welfare expenses

1, employee medical expenses

2. Subsidies for the living difficulties of employees

Refers to the regular subsidies and temporary subsidies actually paid to employees with difficulties in life. Including work-related or non-work-related injuries and disabilities living allowance.

3. Death treatment of employees and their immediate family members.

4. Collective welfare subsidies

Including subsidies for the difference between the expenditure and income of collective welfare facilities such as staff bathrooms, barbershops, laundry rooms, nursing rooms and nurseries, as well as subsidies for childcare fees without nurseries and repair fees paid to employees.

5. Other welfare benefits

Reference source: Baidu Encyclopedia-employee welfare funds