The catering service industry is characterized by strong employee mobility, and employee costs often increase the expenditure of employees' meals and accommodation, which conforms to the definition of welfare expenses, so it is generally necessary to do welfare expenses and carry out related accounting treatment. The specific items are as follows:

Borrow: Payable staff salaries-welfare expenses.

Loans: bank deposits,

Borrow: management fee-welfare fee,

Loan: Payable salary-welfare expenses.