1. Entertaining customers for meals due to business development,

Borrow: management expenses-business entertainment expenses,

Loans: bank deposits, etc.

2. Dine in the staff canteen and work overtime for dinner.

Borrow: Payable staff salaries-welfare expenses,

Loans: bank deposits, etc.

3. The meal expenses of employees on business trip are within the standard.

Borrow: management expenses-travel expenses,

Loans: bank deposits, etc.

4. Enterprises organize employees' vocational and technical training and have meals during the training.

Borrow: Payable staff salaries-staff education funds,

Loans: bank deposits, etc.

5, the enterprise held a meeting in the hotel, dining during the meeting, accounting for the "meeting fee";

Borrow: management fee-conference fee,

Loans: bank deposits, etc.