Accounting entries of hotel accommodation during the epidemic period

1. During the epidemic period, when the hotel accommodation expenses of enterprise employees are reimbursed:

Debit: management expenses-travel expenses (included in related subjects according to the department where the expenses belong)

Loans: other receivables-employee travel expenses

Bank deposit (to supplement the funds needed by employees)

2. When the enterprise carries forward the final profit:

Debit: this year's profit

Credit: management expenses-travel expenses (included in related subjects according to the department where the expenses belong)

During the epidemic period, the reimbursement of hotel accommodation expenses of enterprise employees can be handled through the subjects of "management expenses" and "other receivables". Among them, the "management expenses" subject is used to calculate the management expenses incurred by enterprises for organizing and managing the production and operation of enterprises; "Other receivables" is used to account for various receivables and temporary payments measured in amortized cost, except for business activities such as deposit, purchase and resale of financial assets and bills receivable.