when an enterprise receives a catering invoice, it usually sets the management fee-business entertainment fee or management fee-travel fee as the account for accounting. What is the corresponding accounting treatment?

how do I make an account when I receive the catering invoice?

borrowing: management expenses-business entertainment expenses

management expenses-travel expenses or welfare expenses

lending: bank deposits and other subjects

business entertainment expenses refer to the entertainment expenses incurred by enterprises due to the reasonable needs of production and business operations. It is a real and necessary expense in the production and operation of enterprises, and it is also a necessary cost for enterprises to carry out normal business activities.

Travel expenses refer to transportation expenses, accommodation expenses, food subsidies and other public and miscellaneous expenses incurred during business trip.

employee welfare funds refer to the expenses paid to enhance the material interests of employees, help employees and their families solve some special difficulties and set up collective welfare undertakings. Among the welfare expenses incurred, the part that does not exceed 1.4% of the total wages and salaries is allowed to be deducted.

how do you account for staff meals?

Borrowing: production costs, manufacturing costs, management expenses, sales expenses, etc.

Lending: payable employee salaries-employee welfare expenses

When paying:

Borrowing: payable employee salaries-employee welfare expenses

Lending: bank deposits

What are the management expenses?

management expenses refer to various expenses incurred by the administrative department of an enterprise for organizing and managing production and business activities. The specific items included are: company funds, trade union funds, office expenses, travel expenses, labor insurance fees, agency fees, managers' salaries, consulting fees, legal fees, business entertainment fees, directors' membership fees, post and telecommunications fees, greening fees, welfare fees, etc., which are incurred by the board of directors and administrative departments in the operation and management of the enterprise or should be borne by the enterprise in a unified way.