Shopping with the company credit card belongs to the management expense account, and it will be debited to the management expense account. If it is used for other purposes, it will be debited to other accounts.

Enterprises use credit cards to pay related expenses.

Borrow: management expenses-office expenses

Loans: other monetary funds-credit card deposits

Enterprises use credit cards to buy sales accessories and pay handling fees.

Borrow: inventory goods-accessories

Debit: financial expenses-handling fee

Loans: other monetary funds-credit card deposits