The name and amount of reimbursement expenses are the key points, and the name and amount of reimbursement expenses must be filled in correctly. For example, if the reimbursement expenses belong to office expenses, you can directly fill in the office expenses at the expense name and fill in the following entries: 1. Entries for reimbursement of travel expenses: debit: management expense credit: debit or credit of other receivables: cash on hand 2. When a business traveler borrows travel expenses before going on a business trip, he has not yet gone on a business trip. Expenses not incurred: debit: other receivables-employee loans: cash on hand 3. Travel expenses have been incurred when the business trip is reimbursed. Travel expenses are generally included in management expenses. The increased expenses are debited: debit: management expenses loan: bank deposit.