How to record travel expenses?

1, if the expenses for studying abroad are to increase employees' knowledge, skills or further study, they should be included in the employees' education funds.

Debit: other payables-employee education funds 9 1040.

Loan: cash (bank deposit) 9 1040

2. If the purpose of study abroad is to study the foreign investment environment or establish cooperation intention, it should be recorded as management expenses-travel expenses.

Debit: management expenses-travel expenses 9 1040

Loan: cash (bank deposit) 9 1040

If studying abroad is for tourism, it should be included in welfare expenses.

Borrow: welfare expenses payable 9 1040.

Loan: cash (bank deposit) 9 1040