catering expenses incurred by enterprises are included in the corresponding accounting subjects according to different purposes. for example, catering expenses incurred by managers are included in the accounting of "management expenses", while catering expenses are reimbursed to employees, which are included in the accounting of "employee salaries payable-employee welfare expenses". So how should specific accounting entries be compiled?

accounting entries of catering expenses

1. lunch expenses of managers are included in management expenses

loan: management expenses

bank deposit/cash on hand

2. reimbursement of catering expenses for all employees is included in employee salaries payable

loan: employee salaries payable-employee welfare expenses

loan: bank deposit/. Included in business entertainment expenses

Debit: management expenses-business entertainment expenses

Loan: bank deposit/cash on hand

4. Catering expenses incurred on business trips are included in travel expenses

Debit: management expenses-travel expenses

Loan: bank deposit/cash on hand

What is the salary payable to employees?

Employee compensation payable is one of the liabilities in enterprise accounting subjects. Salary payable to employees refers to all kinds of salary payable to employees by enterprises according to relevant regulations. This subject shall be accounted for in detail according to such items as salary, bonus, allowance, subsidy, employee welfare, social insurance premium, housing accumulation fund, trade union funds, employee education funds, compensation for termination of employee labor relations, non-monetary benefits and other expenses related to obtaining services provided by employees. Enterprises pay wages, bonuses, allowances, etc. to employees in accordance with relevant regulations, debit "salary payable to employees" and credit "bank deposit" and "cash on hand" and other subjects.

what is the management fee?

Management expenses belong to the expense category, which mainly accounts for other expenses incurred by small enterprises for organizing and managing production and operation. It mainly includes: start-up expenses incurred by small enterprises during the preparation period, expenses incurred by administrative departments, such as depreciation expenses of fixed assets, repair expenses, office expenses, utilities, travel expenses, staff salaries of managers, business entertainment expenses, research expenses, technology transfer fees, amortization of related long-term deferred expenses, property insurance fees, fees for hiring intermediaries, consulting fees, legal fees, etc.