Hello. Catering and accommodation during the meeting can be invoiced as meeting fees. Under normal circumstances, the enterprise will include all the related expenses of the conference, including venue rent, transportation expenses, accommodation expenses, catering expenses during the conference, venue layout and other related miscellaneous expenses, etc., into the conference expense account for accounting. There are also local tax authorities that require the meal expenses incurred in the meeting to be accounted for separately, and enterprises list the meal expenses separately and include them in business entertainment expenses. There are also areas where the supervision of enterprise accounting methods is extremely strict. Enterprises in these places are required to calculate the corresponding accounting subjects according to the specific contents of the invoices obtained from economic business, that is, the meal expenses of the meeting, the hospitality expenses of the employees attending the meeting, the travel expenses, office supplies and the miscellaneous expenses related to the meeting. Although this requirement formally meets the principle of "objectivity" of accounting, it actually separates a complete economic business from an independent economic business, which is actually contrary to the "correlation principle" of accounting information quality requirements. The principle of relativity requires that the accounting work of enterprises "must meet the needs of macroeconomic management, the needs of all parties concerned to understand the financial situation and operating results of enterprises, and the needs of enterprises to strengthen internal management". Therefore, from the requirements of internal accounting information quality management, it is more in line with the "objectivity principle" to unify the expenses related to conference fees into one accounting subject than to divide them into multiple economic businesses, and it can also meet the needs of enterprise accounting information statistics.