Case 1: When the company advances, it should do the following:

Debit other receivables-employees' meals should be deducted and credited to cash or bank deposits;

When deducting wages, debit the wages payable, credit cash or bank deposits and other receivables-the meal expenses of employees should be deducted.

The second case: the company did not pay in advance, but the unit, department, canteen or restaurant that provided catering paid in advance.

When receiving the documents to be withheld, debit other receivables-meals payable to employees, and credit other payables-withholding meals payable;

When deducting wages, debit the wages payable, credit cash or bank deposits and other receivables-the meal expenses of employees should be deducted.