If the medical examination fee paid by the enterprise is borne by the company, it can be included in the management fee-welfare fee account. If it is borne by the employees themselves, the company will charge the expenses to other accounts receivable for accounting, and then deduct them when paying the employees. The entry is as follows:

Borrow: other receivables-paying medical examination fees on behalf of others,

Loan: bank deposit.

When deducted from the employee's salary,

Debit: Payable to employees.

Loans: bank deposits,

Other receivables-paying medical examination fees on behalf of others.