1. The original enterprise accounting system was adopted: the meal expenses incurred by employees in dinners, overtime and activities should be recorded in the subjects of "management expenses-welfare expenses" or "welfare expenses payable". 2. Use the new accounting standard: (1) to pay employees' meals, overtime and activity expenses. Debit: Payable to employees-Employee welfare loan: cash. (2) At the end of the month, by: management fees-welfare loans: employees' salaries payable-employee welfare loans. In the accounting standards, although there is no specific provision for employees' meal supplements or dinner expenses, they are all included in the "accounts payable". However, the content of the subject of employee compensation payable-employee welfare expenses is the content of the subject of "welfare expenses payable" in the original enterprise accounting system. Therefore, if the original enterprise accounting system is adopted, the meal supplement or dinner expenses of employees will be included in the "welfare expenses payable" or "management expenses-welfare expenses" subjects; If the new accounting standards are adopted, it will be included in the subject of "Payable Staff Salary-Staff Welfare Expenses".