How to report the reimbursement of accommodation expenses and what is the reimbursement standard for

If you are on a business trip, you will fill out the travel expense reimbursement form, attach the invoice on the reverse side, and consult your finances in detail.

If you are an accountant, you need to check whether the travel expense reimbursement form is filled in correctly, whether it is consistent with the invoice amount, and whether the attached invoice is true and valid.

Debit: Management Fee - Travel Expenses Amount.

Credit: The amount of bank deposits (or cash).

Accommodation expenses are generally reported in the travel reimbursement form, which is one of the travel expenses, and the invoice for accommodation is attached to the back of the travel statement when reimbursement, which is generally reimbursed, unless the standard of your accommodation exceeds the standard specified by the unit.

There are also units that implement a regular lump sum system because of different businesses, and reimbursement is made with a fixed amount of invoices after the lump sum, which is rare.

If you are a regular company, you need an invoice to reimburse you Fill in the reimbursement form in accordance with the company's regulations Then you can ask the company's finances OK.

Advances: Other receivables – an employee.

Credit: cash in hand, bank deposits.

If the remaining balance is returned in cash:

Borrow: cash on hand.

Administrative expenses – travel expenses.

Credit: Other receivables – someone.

Not enough cash.

Borrow: administrative expenses --- travel expenses.

Credit: Other receivables – someone. Cash.

into travel expenses.

Borrow: administrative expenses --- travel expenses.

Credit: Cash or other receivables - xx

100 yuan is enough, and the ticket will be reimbursed.

The hotel issues invoices, goes to the company to post reimbursement forms, attaches bills, and submits reimbursement

From 1 January 2016, the new standard will be applied for travel and accommodation expenses for ** and state agencies.

1) Accommodation fee: According to the newly adjusted accommodation standard, the provincial and ministerial level ** can stay in a standard hotel of up to 1,100 yuan in Beijing and Shanghai, and 800 or 900 yuan in other provinces.

The reason for the adjustment is the change in hotel accommodation fees in all regions of the country in the past two years, as well as the actual work needs. Six cities, Lhasa, Xining, Harbin, Haikou, Dalian and Qingdao, have introduced the concept of off-peak seasons, and the standard can be increased by 20%-50%.

How much you live, how much you pay! Right!

Application form for business recruitment, invoice for expenses.

1.Reception and accommodation shall strictly implement the relevant regulations on travel and conference management. No extra toiletries are allowed, and flowers and fruits are not allowed in the room.

2.Personnel on campus who go out on official business shall eat on their own in accordance with regulations, and shall not accept banquets in violation of regulations. After the end of official activities, the food subsidy shall be reimbursed according to the relevant provisions of travel expenses.

3.It is strictly forbidden to organize activities in commercial entertainment and fitness venues for domestic official receptions, and it is strictly forbidden to give gifts, valuables, souvenirs and native products in any name.

4.The payment of funds shall be carried out in strict accordance with the centralized payment system of the state treasury and the relevant provisions on the management of official cards. Settlement by official card or bank transfer shall not be made in cash.

5.In accordance with the principle of "one report", the reception fee shall be reimbursed in a lump sum within one month from the date of the end of the reception, and shall not be reimbursed in batches, and shall not be reimbursed across years in principle. If the reimbursement cannot be made in the current year due to special circumstances, the reimbursement shall be completed before the end of the first quarter of the following year.

For ministerial-level ** business trips to Beijing, the daily limit for accommodation fees is 1,100 yuan, the daily limit for department-level ** is 650 yuan, and the daily limit for other personnel is 500 yuan. For ministerial-level ** to Tianjin, Hebei, Shanxi, Inner Mongolia, Liaoning, Dalian, Jilin and other places, the standard accommodation fee is limited to 800 yuan per day.

All types of personnel shall adhere to the principle of diligence and thrift, and choose hotel accommodation (regardless of room type) according to the accommodation fee standards corresponding to their ranks, and reimburse them according to the facts within the quota standards. The daily subsidy standard for each person is as follows: 8 yuan to 20 yuan for general areas and 16 yuan to 30 yuan for special areas (food allowance is calculated according to the actual number of days of accommodation in special areas, and food subsidies are calculated according to general areas during the journey).

In principle, the food subsidy and accommodation fee shall be uniformly reported by the organizer.

According to the newly adjusted accommodation standards, the provincial and ministerial level** can stay in standard hotels of up to 1,100 yuan in Beijing and Shanghai, and 800 or 900 yuan in other provinces. The Ministry of Finance said that the reason for the adjustment is the change in hotel accommodation fees in all regions of the country in the past two years, as well as actual work needs. Six cities, Lhasa, Xining, Harbin, Haikou, Dalian and Qingdao, have introduced the concept of off-peak seasons, and the standard can be increased by 20%-50%.

Take Qingdao as an example, there are many tourists here in summer, and it is difficult to find a hotel room, so it is necessary to raise the standard appropriately to ensure a smooth check-in, which can avoid delays. This readjustment is also a pragmatic move based on reality.

[Legal basis].

Notice on Issues Concerning the Adjustment of ** and the Standards of Travel and Accommodation Expenses for State Organs".

Article 3 The adjusted standard of travel and accommodation expenses is the upper limit of accommodation expenses for staff of state organs to travel to provincial capitals, municipalities directly under the Central Government and cities with separate planning, and all kinds of personnel shall adhere to the principle of diligence and thrift, and choose hotel accommodation (regardless of room type) according to the accommodation fee standard corresponding to the rank, and reimburse according to the actual situation within the limit standard.

** and the staff of state organs to the provinces, autonomous regions, municipalities directly under the Central Government, cities (counties) under the jurisdiction of the prefecture, prefecture and city (county) to implement the travel and accommodation standards formulated by the local financial department. Before the travel and accommodation standards of localities, prefectures, and cities (counties) are formulated and announced, they may temporarily implement the accommodation fee standards of their provincial capitals.

Legal Analysis: Some areas of finance have set standards for accommodation fee limits.

Legal basis: "Measures for the Administration of Travel Expenses of ** and State Organs".

Article 12 Some areas of finance shall formulate accommodation fee limit standards. The finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan shall, according to the local economic and social development level, market **, consumption level and other factors, propose the accommodation fee limit standard of the city (provincial capital, municipality directly under the Central Government, city with separate state plan, the same below) and submit it to the Ministry of Finance.

Article 13 Personnel at the ministerial level and equivalent positions shall live in ordinary suites, and personnel at the department level and below shall live in single rooms or standard rooms.

Article 14 Business travelers shall choose safe, economical and convenient hotel accommodation within the standard limit of accommodation fees corresponding to their job level.

Public institutions and state organs shall implement a reimbursement system for the accommodation and other expenses incurred by staff members during business trips.

Accommodation expenses refer to the rent expenses incurred by staff members staying in hotels during business trips. The reimbursement standard for accommodation expenses varies according to the level of economic development.

** and the Measures for the Management of Travel Expenses of State Organs