The fine must first make a set of vouchers and write down the warehouse inventory cost:
Borrow: Pending property loss (accounts receivable - xxx penalty receivable)
Loan: raw materials or inventory goods
When receiving a fine:
Borrow: bank deposits or cash on hand
Credit: Outstanding property loss (accounts receivable - xxx penalty receivable)
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Loans and other receivables
Loan, stock goods
Loan, tax payable, input tax transferred out
When you pay, make an entry
Borrow, cash
Loans, other receivables
Pay attention to the input tax transfer out.
Debit: non-operating expenses, credit: bank deposits