1. When the catering expenses incurred by the enterprise are entertainment expenses:

Debit: management fee-business entertainment fee (included in related subjects according to the department where the fee belongs)

Loan: accounts payable (or bank deposits and other subjects)

2. The catering expenses incurred by the enterprise are time-consuming for employee welfare:

Debit: management fee-catering fee (included in related subjects according to the department where the fee belongs)

Loan: Payable employee salary-employee welfare fund.

When enterprises pay for catering:

Borrow: Payable employee salaries-employee welfare expenses.

Loans: bank deposits

The enterprise shall make provision for catering expenses, and if it belongs to hospitality expenses, it shall be accounted for by such subjects as "management expenses"; As employee welfare expenses, expenses should be accounted for in such subjects as "management expenses" and "salary payable to employees-employee welfare expenses".