Borrow: Administrative Expenses: Welfare Payable

Loan: Bank Deposit/Cash on Hand

2. It can be apportioned according to the department of the dining staff:

Borrow: Administrative Expenses/Sales Expenses etc;

Loan: Bank Deposit/Cash on Hand

Two. The company staff meal costs can be included in the management costs

Legal basis:

"Chinese People's Republic of China *** and the State Tax Collection and Management Law" Article 19 of the taxpayers, withholding agents in accordance with the relevant laws, administrative regulations and the State Council, the competent authorities in charge of finance and taxation to set up the books of account, according to the legal and valid vouchers to keep accounts, accounting.