According to the subject conditions, first sort out the reimbursement amount:

The accommodation fee is RMB 116,111, of which RMB 16,111 can be deducted from the input tax.

the catering fee is 53,111 yuan.

the transportation fee is 218,111 yuan.

the travel allowance is 47,111 yuan.

after the reimbursement documents are approved and paid to the relevant reimbursement recipients by bank transfer, the accounting entries can be compiled as follows:

Debit: management expenses and other related expenses-travel expenses 36.5 (ten thousand yuan)

Debit: management expenses-social entertainment expenses 5.3 (ten thousand yuan)

Debit: taxes payable-value-added tax payable-input tax 1.6 (ten thousand yuan).