Travel expenses, inspection costs are administrative costs and are borne by the listed company, i.e. by the shareholders.

The stock price of a publicly traded company is affected by the costs that include the company.

In small business accounting, depending on the nature of the study tour fee, non-training study tours are included in travel expenses, and training study tours are included in employee education expenses.

Borrow:Administrative Expenses - Study Tour Expenses

Loan :Employee Compensation Payable - Employee Education Expenses

At the same time, make the following entry

Borrow:Employee Compensation Payable - Employee Education Expenses

Loan:Cash on hand

The study tour expenses for the bus ride, lodging, and business trip grants are included in the " Administrative expenses - travel expenses" .

The cost of meals and gifts in the study tour is included in "Administrative Expenses--Business Hospitality".

Borrow: Administrative Expenses - Travel Expenses

Borrow: Administrative Expenses - Business Entertainment Expenses

Credit: Bank Deposits (or Cash on Hand)