What subject should I enter in the movie ticket invoice?

Movie tickets purchased for employees of this unit can be accounted for in the subject of "management expenses-welfare expenses"; Movie tickets purchased for customers, etc. , in the "management expenses-business entertainment expenses" account.

The scope of welfare funds is clearly stipulated by the state, and it is mainly used for subsidies for workers' living difficulties, medical expenses for workers, travel expenses for workers to seek medical treatment in other places due to work-related injuries, and various expenses of enterprise welfare departments. Welfare departments mainly include: infirmary, nursery and kindergarten.

Business entertainment is a business that often happens for the purpose of contacting business or promoting sales and dealing with social relations. The implementation regulations of the new enterprise income tax law have changed the previous deduction ratio. As a reasonable expense for the production and operation of an enterprise, business entertainment expenses can be truthfully charged according to the accounting system, and the tax law stipulates that it can be deducted before income tax within a certain proportion, and the part that exceeds the standard cannot be deducted.