Do welfare money. \ x0d \ x0d \ employee welfare funds refer to the funds specially used for employee medical care, subsidies and other welfare undertakings extracted by enterprises according to a certain proportion of wages. \x0d\ Business entertainment expenses refer to the entertainment expenses paid by enterprises for the reasonable needs of production and operation. \x0d\ There are obvious differences between two kinds of expenses, one is for employees' use and the other is for external entertainment. \x0d\ The company buys express delivery from outside to cook working meals for its employees. According to Article 3 of the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Deduction of Wages and Salaries and Employee Welfare Expenses (Guo Shui Fa [2009] No.3), it is clear that the canteen fee subsidy is one of the contents of the employee welfare expenses of the enterprise. Article 1 of the Notice of the Ministry of Finance on Strengthening the Financial Management of Staff Welfare Expenses (FB [2009] No.242) also takes the financial subsidy of self-run staff canteens or the unified provision of lunch expenses in staff canteens as the accounting content of staff welfare expenses. \x0d\ Therefore, if the company buys fast food from outside as the daily working meal of its employees, it should record the welfare expenses.