When recharging, the manager writes an application for advance payment, which is signed by the boss and included in accounts receivable.

Borrow other receivables 1000, borrow cash 1000.

When spending, transfer the receivable 1000 yuan to business entertainment expenses with the invoice.

Borrow management fees and hospitality 1000, borrow other receivables 1000.

The excess invoice is issued by the restaurant and does not need to be filled in the account book.