The annual meal expenses are included in the subjects: employee welfare expenses, business entertainment expenses and conference expenses.

1. Employee welfare fund: it can be used as a kind of welfare provided by enterprises for employees, which can be included in employee welfare fund.

2. Business entertainment expenses: An enterprise holds an annual meeting to entertain customers or conduct business activities, and the annual meeting meals can be included in the business entertainment expenses.

3. conference fee: the annual meeting is held for internal meetings or exchange activities, and the annual meal fee can be included in the conference fee.