Meal expenses should be classified according to the beneficiaries and included in different accounting subjects. \x1d\ (1) If it is an invoice for meals consumed by employees of the company, it should be included in the subject of management expenses-welfare expenses. \x1d\ The accounting entry is: \x1d\ Debit: management expenses-welfare expenses \x1d\ Loan: bank deposit/cash \x1d\ (2) If it is an invoice of meal expenses for the company to entertain customers, it should be included in the management expenses-business entertainment expenses account. \x1d\ Debit: management fee-business entertainment fee \x1d\ loan: bank deposit/cash \x1d\ management fee refers to various expenses incurred by the enterprise administrative department for organizing and managing production and business activities. \x1d\ specifically includes: company funds, staff education funds, business entertainment expenses, taxes, technology transfer fees, amortization of intangible assets, consulting fees, litigation fees, amortization of start-up expenses, management fees paid to superiors, labor insurance premiums, unemployment insurance premiums, board membership fees, financial report audit fees, start-up expenses incurred during the preparation period and other management expenses.