What subjects does the company travel expenses enter?

Travel expenses for customers are included in the subject of "management expenses-business entertainment expenses", and if they are their own employees, they are included in the subject of "salary payable to employees-welfare expenses".

Travel expenses are a kind of management expenses, which refers to various expenses incurred by the administrative department of an enterprise for organizing and managing production and business activities. Management expenses belong to the period expenses and are included in the current profit and loss when incurred. Specific items include: company funds, trade union funds, unemployment insurance premiums, labor insurance premiums, directors' dues, agency fees, consulting fees, legal fees, etc., which occur in the operation and management of the board of directors and administrative departments of the enterprise or should be borne by the enterprise in a unified way.