1, for sales, sales expenses-business entertainment expenses.

Borrow: sales expenses/management expenses-business entertainment expenses

Credit: cash

2. In other cases, it is included in the management expenses-business entertainment expenses.

Borrow: management expenses-business entertainment expenses

Credit: cash

Entertainment expenses incurred by the company for business development are included in the subject of "management expenses-business entertainment expenses", and those incurred by internal employees are included in the subject of "management expenses-welfare expenses". ?

Extended data:

1. What kind of fees should I pay for my guests? Management expenses-business entertainment expenses

Second, transportation expenses, reimbursement of bus fares, driving a private car to work, reimbursement of refueling fees and bridge tolls.

1, and the transportation expenses, car compensation and bridge crossing expenses are recorded in "management expenses-transportation travel expenses".

2. Reimbursement of fuel cost is included in "management fee-fuel cost or fare"

Third, look at the accounting content of management expenses. According to the needs of the unit, the management cost accounting content of secondary subjects can be added. Management expenses refer to all kinds of expenses incurred by enterprises for organizing and managing production and business activities.

Specifically, it includes the following contents:

1。 Enterprise management department and staff expenses

(1) Company expenses: refers to the salary, repair expenses, material consumption, amortization of low-value consumables, office expenses, travel expenses, etc. of employees in the direct management department of the enterprise.

(2) Trade union funds: refers to 2% of the total wages of employees (excluding housing subsidies paid according to the prescribed standards, the same below).

Union funds.

(3) Employee education funds: refers to 1 of the total wages of employees. 5%, for staff training and learning expenses.

(4) Labor insurance premium: refers to the pension paid by the enterprise to retired employees (including the local overall pension paid according to the regulations), price subsidies, medical expenses (including the medical insurance premium paid to retirees), resettlement fees, severance pay for employees, sick pay for more than 6 months, funeral subsidies for employees' death, pension fees and other expenses paid to retired employees according to the regulations.

(5) Unemployment insurance premium: refers to the industry insurance fund paid by enterprises according to regulations.

2。 Used for expenses other than direct management of enterprises.

(1) Directors' membership fee: refers to various expenses incurred by the board of directors or the highest authority of an enterprise and its members when performing their functions and powers, including membership allowance, travel expenses, conference fees, etc.

(2) Consulting fee: refers to the fee paid by the enterprise to consult the relevant consulting institutions on the operation and management of production technology, or the fee paid to the economic consultant, legal consultant and technical consultant of the enterprise.

(3) Agency fee: refers to the expenses incurred by an enterprise in hiring an accounting firm to conduct audit, capital verification, asset evaluation and settlement.

(4) Legal fees: refers to the fees paid by the enterprise for bringing a lawsuit or responding to the court.

(5) Tax: refers to the property tax, vehicle and vessel use tax, land use tax and stamp duty paid by enterprises according to regulations.

(6) Mineral resources compensation fee: refers to the mineral resources compensation fee paid by an enterprise according to a certain proportion of its main business income when mining mineral resources in People's Republic of China (PRC) (China) and other sea areas under its jurisdiction.