For enterprises that have been approved to levy, the requirements for accounting treatment are not so strict, and the accounts are definitely not perfect. There are approved quotas and fixed rates for the approved collection (taxpayers shall calculate and pay enterprise income tax according to the actual total income or costs and expenses in the tax year and the pre-approved taxable income rate). If the expenses cannot be invoiced, it is best to make original vouchers for accounting. If you don't do accounting, you can't reflect the real financial situation of the enterprise.