How to make accounting entries for employee travel expenses incurred by the unit? The welfare fund has been used up this year.

1, the accounting entries of employee travel expenses in the company are:

Cumulative time:

Borrow: management fee-welfare fee

Loan: Payable salary-welfare expenses.

When paying:

Borrow: Payable staff salaries-welfare expenses

Loans: bank deposits

2. The scope of welfare expenses is clearly stipulated by the state, and it is mainly used for subsidies for employees' living difficulties, medical expenses for employees, travel expenses for employees 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.