You can borrow "other payables" when recharging, and the amount collected by the credit card at the end of the month is included in the food expenses, so you can borrow "other payables". I wonder what your company will do if there is any surplus.

Banquet reception, although free, must be considered as sales. Carry forward and calculate the tax according to the cost price, and the debit is included in the management fee-entertainment fee.