1, when an enterprise makes an account, the transportation expenses of the enterprise: it depends on what the transportation expenses are. If it is on a business trip, it will be accounted as "management expenses-travel expenses", if it is a transportation subsidy for employees, it will be accounted as employees' salary, and if it is reimbursed by employees (not on a business trip), it will be accounted as "management expenses-transportation expenses". 2, when the enterprise accounts, the enterprise's communication expenses: should be included in the "management expenses-office expenses", or in the accounting system of the new enterprise, included in the "salary payable to employees-welfare payable". 3, when the enterprise accounts, the enterprise's catering hospitality: the meal invoice can only be placed in the welfare expenses payable except in the business hospitality. If the sales department of your unit accounts separately, the business entertainment expenses can also be recorded in the operating expenses.