There is no certain standard for expense reimbursement, and each company is different. Generally, expense reimbursement is fully reimbursed to the company. For example, the following business personnel are reimbursed for business trips (for reference only):

Expenses as the elements of profit and loss refer to operating expenses. This narrow concept of cost is adopted in financial accounting standards board, which regards loss as an element of income statement parallel to cost. The International Accounting Standards Board adopts the above-mentioned broad concept of cost. Accounting expenses include direct expenses, indirect expenses and period expenses. Period expenses include sales expenses, management expenses and financial expenses.

reimbursement is to make a list of the collected funds or income and expenditure accounts and report them to the superior for verification.