Staff dinners are employee welfare expenses, which are included in the cost according to the nature of the department where the diners are located. The accounting entries are as follows:

Borrowing: management expenses, sales expenses, manufacturing expenses, projects under construction, R&D expenditures, engineering construction, etc.

Loan: Payable wages-welfare expenses,

Borrow: Payable staff salaries-welfare expenses,

Loans: bank deposits, cash on hand, etc.