1. When an enterprise entertains customers with food and beverage expenses:

Borrow: management expenses-business entertainment expenses (included in related subjects according to the departments where the expenses belong)

Loan: accounts payable (or bank deposits and other subjects)

2, When employees of an enterprise have a dinner party, food expenses are incurred:

Debit: management expenses-food expenses (included in related subjects according to the departments to which the expenses belong)

Loan: salary payable to employees-employee welfare expenses

Debit: salary payable to employees-employee welfare expenses

Loan: bank deposit

When enterprises have food expenses, When catering expenses belong to employees' dinner expenses, they are included in employee welfare expenses.