Business entertainment expenses:
Business entertainment refers to the entertainment expenses paid by enterprises for the reasonable needs of production and operation. It is a real and necessary expense in the production and operation of enterprises, and it is also a necessary cost for enterprises to carry out normal business activities.
Only the expenses incurred by the employees of the company on business trips can be accounted for in the travel expenses. Employees from other units come to our company for business trips, and the related expenses cannot be treated as travel expenses. For example, if a company hires an accounting firm to conduct an audit, the travel expenses incurred by the registered accountant of the firm to work in the company should be accounted for in the business entertainment expenses.
Items correctly included in business entertainment expenses:
1. Entertaining customers for meals due to business development is listed as "hospitality" in accounting.
2. Dining in staff canteen, activity dinner and overtime dinner are listed as "employee welfare expenses" in accounting.
3. For employees who eat on business, the standard meal expenses are listed as "travel expenses" in accounting.
4 enterprises organize employees' vocational training, and there is a dinner during the training period, and the accounting is listed as "employee education funds".
5. The company has a meeting in the hotel and eats during the meeting, and the "meeting fee" is charged in the accounting.
6. Meal expenses incurred during the preparation of the company are listed as "organization expenses" in accounting.
7. For the employee meal allowance paid in cash, "salary and salary" shall be listed in the accounting subjects.