In accounting processing, travel expenses can be included in administrative expenses, sales expenses or R&D expenses according to the department in which the travel expenses are incurred.

Common accounting entries are processed as follows:

1. If you do not borrow money from the company

Borrow: administrative expenses - travel expenses

Loan: cash

2. When lending

Lending: other receivables - ** person

Loan: cash

3. When reimbursing

All spent

Debit: management expenses - travel expenses

Loan: other receivables - ** person

There is cash remaining

Debit: cash

Administrative expenses - travel expenses

Credit: other receivables - ** person

4 , when making up payment

Debit: management expenses - travel expenses

Loan: cash

Other receivables - ** person

Expand Information:

Reimbursement Scope

1. Contents of travel expense accounting: Expenditures used for business trips, including purchase of cars, ships, trains, airplane tickets, accommodation expenses, Food subsidy and other expenses.

2. Under normal circumstances, if the unit subsidizes business trip meal expenses, it will no longer reimburse the out-of-town meal expenses, or if the company reimburses the meal expenses, it will no longer reimburse the business trip meal expenses.

3. As for out-of-town meal vouchers not being included in travel expenses, there is no relevant document stipulation in the tax law.

The scope of travel expenses includes: transportation expenses between cities, accommodation expenses, food subsidies and miscellaneous expenses. Proof of travel expenses includes: name, location, time, tasks, payment voucher, etc. of the business traveler. The subsidy included in travel expenses shall be within the standard of 100 yuan per person per day.

Notes

1. When employees make reimbursements, they must fill in the reimbursement documents in accordance with the regulations of the financial department, and attach the original receipts: including business trip applications, air tickets (explicit discounts), train tickets, For bus tickets, boat tickets, accommodation invoices, meeting notices, tolls, bridge tolls, etc., original invoices without your name must be signed on the back.

2. If you take a flight, booking fees, change fees, refund fees, and fares to and from the airport will not be reimbursed.

3. The number of days of business trip subsidy = the return date of the business trip - the departure date of the business trip.

4. True and legal vouchers must be obtained and filled in according to financial regulations. No reimbursement will be given if the items are incompletely filled in or the handwriting is unclear; no reimbursement will be given if the original receipt is altered, forged or altered, or the number of business trip days is falsely reported.

5. If the original bill is lost or damaged, the party concerned must provide a detailed written explanation and the detailed items and amount of the reimbursement document. After being signed and approved by the immediate superior and the first person in charge of the department, it shall be reported to the college or school. Leaders sign and approve reimbursements.

6. If the amount of transportation used exceeds the standard, the reimbursement amount will be calculated based on the type of transportation that the person should take, and the excess amount will be borne by himself.

Baidu Encyclopedia-Travel Expenses