How to deal with the food and beverage expenses incurred by employees on business trips: The food and beverage expenses incurred by employees on business trips can be included in the "management expenses-business entertainment expenses" accounting, and the reimbursement of food expenses incurred by employees on business trips can be included in the "management expenses-travel expenses" accounting. The specific accounting entries are as follows:

Borrow: management expenses-business entertainment expenses/travel expenses,

Credit: cash on hand/bank deposit.