How to record the collective travel expenses of company employees?

Judging from the nature of the business, this is employee welfare, which should be accounted for through the "Employee Salaries Payable - Welfare Fees" account, and ultimately included in the relevant production cost, management or "sales expenses" accounts. Welfare fees for travel invoices should not exceed 14% of the full salary. It should be possible to use the fare as business travel expenses.

Debit: employee benefits payable - employee benefits

Debit: bank deposits or cash

At the same time:

Debit: administrative expenses - employees Welfare

Loan: Employee compensation payable - employee benefits