1, travel expenses, telephone charges.

2. Transportation and office expenses.

3, low-value consumables purchase fee.

4. Business entertainment expenses.

5. Training fees, etc.

Write the name of the project that summarizes the expenses in the enterprise expense reimbursement business; Write down the specific expense name here. Write down the name of the category to which the expenses belong.

Food and beverage expenses are reimbursed by enterprise expenses.

Food and beverage expenses are the main part of business entertainment expenses, but they cannot be completely equated. On the one hand, the accounting scope of business entertainment expenses is larger than catering expenses, and it also includes the expenses of giving souvenirs, visiting tourist attractions, transportation expenses and travel expenses of business relations personnel.

In addition, students should pay attention to that not all catering expenses need to be regarded as business entertainment expenses, which should be distinguished from travel expenses, conference expenses, training fees, directors' membership fees, etc. The correct accounting method of business entertainment expenses is included in "management expenses", and business entertainment expenses incurred by enterprises during the preparation period can be included in "long-term deferred expenses-organization expenses".