When accounting personnel eat, financial personnel can handle it in four situations: entertaining customers, dining on business trips, dining at meetings and dining in canteens.

If it is a working meal for entertaining customers, it is included in the subject of "management expenses-business entertainment expenses";

If it is a business trip, it will be included in the subject of "management expenses-travel expenses";

If it is the working meal expenses of the company meeting, it will be included in the accounting of "management expenses-meeting expenses";

Dining in the staff canteen is included in the subject of "management expenses-employee welfare expenses".

Accounting treatment of employees' meal expenses

1. For the meal expenses incurred during the employee's business trip, do the following accounting treatment:

(1) entertain customers with business needs:

Borrow: management expenses/sales expenses-business entertainment expenses

Loans: bank deposits

(2) Meal subsidy within the enterprise subsidy standard:

Borrow: management expenses/sales expenses-travel expenses

Loans: bank deposits

2. For the expenses incurred by employees' dinners and other activities, the following accounting treatment shall be carried out according to the corresponding catering invoices:

Borrow: management expenses/sales expenses-welfare expenses

Loan: Payable employee salary-employee welfare fund.

Borrow: Payable employee salaries-employee welfare expenses.

Loans: bank deposits

3. Subsidies paid monthly in the name of meal miss subsidies should be included in wage accounting:

When drawing wages:

Debit: management expenses/sales expenses, etc. -Salary

Loans: Payables-Wages

When paying wages:

Debit: Payables-Wages

Loans: bank deposits

What subjects are included in the working meal for employees to participate in activities? Under different circumstances, the subjects involved in the financial treatment of employees' working meals are different, but in any case, employees' working meals should be included in the management expenses. The specific accounting treatment methods are also shared above. Welcome to read and study.