How to make accounting entries for travel expenses?

The company pays staff travel expenses 100% as an account.

Debit: Operating expenses-staff travel expenses

Loan: bank deposit or cash on hand.

The company reimburses 70% of the travel expenses for employees, and 30% of the employees reimburse themselves.

Debit: Operating expenses-staff travel expenses

Debit: Other receivables-prepaid travel expenses of employees.

Loan: bank deposit or cash on hand.

Note: Travel expenses reimbursed by the company for employees cannot be deducted before tax.