Employee business trip meal expenses are included in administrative expenses - travel expenses.

Travel expenses are an important recurring expenditure item for administrative institutions and enterprises, mainly including transportation, accommodation, meals and miscellaneous expenses incurred during business trips, which belongs to the line item of administrative expenses/selling expenses. Meals for business travelers are included in hospitality expenses, while those for management personnel are included in administrative expenses; those for sales personnel are included in administrative expenses; those for production management personnel are included in manufacturing expenses; and those for engineering personnel are included in construction in progress.

Debit administrative expenses (or selling expenses, manufacturing costs, construction in progress and other subjects), credit cash on hand; expenditure: debit other receivables, credit bank deposits/cash; reimbursement: debit administrative expenses/selling expenses-travel expenses, credit other receivables.

Introduction of the classification of accounting accounts:

1, asset accounts: according to the liquidity of the assets are divided into accounts reflecting current assets and accounts reflecting non-current assets.

2, liability accounts: according to the repayment period of liabilities are divided into accounts reflecting current liabilities and accounts reflecting long-term liabilities.

3, *** like subjects: *** like subjects are characterized by the need to define their nature from the direction of its closing balance.

4, owner's equity accounts: according to the formation and nature of equity can be divided into accounts reflecting capital and accounts reflecting retained earnings.

5, cost accounts: including "production costs", "labor costs", "manufacturing overhead" and other subjects.

6, profit and loss accounts: divided into income and expense accounts, income accounts, including "income from main business", "other business income", "investment income ", "non-operating income" and other subjects.