How to reimburse employees for travel expenses?

Generally speaking, the expenses of employees on business trips belong to a kind of welfare given by employees' enterprises and should be accounted as welfare expenses. The specific operation is as follows:

When expenses are incurred, this includes all expenses for going out, such as tickets, boat tickets, meals, etc.

Borrow: Payable staff salaries-welfare expenses.

Loan: bank deposit or cash on hand,

When collecting fees,

Borrow: management fee-welfare fee,

Loan: Payable salary-welfare expenses.