The entries for reimbursement of catering expenses are as follows:

Debit: welfare expenses payable-working meals,

Loan: cash.

reimbursement of catering invoices can be included in employee welfare expenses. If the purchasing personnel go out without meal allowance, but there is a standard for reimbursement of hospitality, it should be included in the management expenses-business hospitality. If the purchaser has a meal allowance when going out, and the consumption amount meets the subsidy standard, it should be included in the management expense-travel expenses.