Excuse me, our company has a handwritten receipt for food and beverage expenses of 1000 yuan, and the restaurant stamped the invoice stamp of the restaurant on it. Can you keep an account? Can the tax pass? thank you The expenses are all used for income tax deduction, and your receipt does not meet the requirements, although there is a special invoice seal for the other unit. It is ok to make accounts, but the income tax should be deducted when it is settled, that is to say, expenses can be made in accounting, but not in taxation. I hope you will be satisfied with my answer.