Hello, the spent travel expenses are included in the management expenses, and the remaining travel expenses are included in the cash on hand. Accounting entries are: debit: cash on hand (balance) management fee-travel expenses 1500 loan: other receivables 1500+ balance management fee account: 1, account nature: expense account 2, account purpose: management by accounting enterprise administration department. 3. Account structure: various management expenses incurred by registered enterprises due to the increase of debit records; At the end of the registration period, the amount transferred to "this year's profit" due to the reduction of credit records; There is no balance after the period-end carry-over. 4. Detailed account: Set detailed account according to expense item, and use multi-column account page. Other receivables: 1. Account nature: asset account. 2. Purpose of account: accounting for various receivables and temporary receipts except notes receivable, accounts receivable, prepayments, dividends receivable, interest receivable and long-term receivables. 3. Account structure: add debit records and register other receivables actually received; Credit records decrease and other receivables decrease; The debit balance at the end of the period reflects other receivables that have not been recovered by the enterprise. 4. Sub-ledger: Make detailed accounting according to the items of other receivables and the opposite company (or individual).