1. If you don't borrow money from the company:

Borrow: management expenses-travel expenses,

Credit: Cash on hand

2. When paying travel expenses by borrowing:

When making a loan:

Debit: other receivables-* * person

Credit: Cash on hand

When reimbursing travel expenses and recovering excess loans:

Debit: Cash on hand.

Loans: Other receivables-* * Owner

Borrow: management fee

Loans: Other receivables-* * Owner

In addition, there are a lot of travel management software on the market. Our company uses Treasure Online, which feels good on the whole and the process is clear, so we don't have to worry about business trip application and reimbursement any more.