Borrow: management fee-entertainment fee

Loan: bank deposit/cash on hand.

2. Overtime employee meals:

Borrow: management expenses-meals or wages payable to employees-welfare expenses payable.

Loan: bank deposit/cash on hand.

3. Business travelers dining:

Borrow: overhead-travel expenses

Loan: bank deposit/cash on hand.

The employees of the company bought some food for filming, and then filled out the reimbursement form, which said that the catering expenses had been reimbursed. The invoice is the catering invoice of other restaurants.

This situation belongs to the second category and is included in.