The issue of travel expenses, who bears the travel expenses

1. Balance: hand over the voucher and the balance.

Borrow: Cash Borrow: Administrative Expenses - Travel Expenses.

Credit: Other receivables - so-and-so.

2. No leftover:

Borrow: Administrative Expenses - Travel Expenses.

Credit: Other receivables - so-and-so.

3.Get back the bill and make up for it with cash.

Borrow: Administrative Expenses - Travel Expenses.

Credit: Cash Loan: Administrative Expenses - Travel Expenses.

Credit: Other receivables - so-and-so.

There is a surplus: If the IOU has been accounted for, open a receipt for receipt of the receipt of the cash recovered and the reimbursement form to do: borrow:

Cash Borrowing: Administrative Expenses or Other Expenses Borrowing: Cash.

With the receipt of receipts: borrow: cash credit:

Other receivables are returned to the IOU if the IOU has not been accounted for. Do borrow: management expenses (reimbursements) credit:

Cash. There is no surplus and shortfall are treated in the same way, and there is no change in cash.

1. Balance: Borrow: cash.

Expenses - check travel expenses.

Credit: Other receivables.

2. No leftover:

Borrow: Expenses - check travel expenses.

Credit: Other receivables.

3. Not enough to get back for reimbursement:

Why? Ask the leader.

1.Borrow: Cash.

Borrow: Administrative Expenses - Travel Expenses.

Credit: Other receivables - so-and-so.

2.Borrow: Administrative Expenses - Travel Expenses.

Credit: Other receivables - so-and-so.

3.Borrow: Administrative Expenses - Travel Expenses.

Credit: Other receivables - so-and-so.

Credit: Cash.

Legal analysis: Usually the travel expenses are generally paid by the corresponding company claiming to travel on business, and the company that makes the business trip for its employees should reimburse them for the travel expenses of the negotiation rotation.

Legal basis: Article 3 of the Labor Law of the People's Republic of China Workers enjoy the right to equal employment and choice of occupation, the right to receive labor remuneration, the right to rest and take vacation, the right to obtain labor safety and health protection, the right to receive vocational skills training, the right to enjoy social insurance and welfare, the right to submit labor disputes for settlement, and other labor rights prescribed by law. Workers shall complete labor tasks, improve professional skills, implement labor safety and health regulations, and abide by labor discipline and professional ethics.

Legal analysis: Usually, the travel expenses are generally paid by the company where the corresponding chief complainant Xiaowu Zhang is on a business trip, and the company shall reimburse the corresponding travel expenses for its employees on a business trip.

Legal basis: Article 14 of the Law of the People's Republic of China on Accounting Procedures includes original vouchers and accounting vouchers. To handle the economic and business matters listed in Article 10 of this Law, it is necessary to fill in or obtain original vouchers and send them to the accounting institutions in a timely manner.

Accounting institutions and accountants must review the original vouchers in accordance with the provisions of the national unified accounting system, and have the right not to accept the untrue and illegal original vouchers, and report to the person in charge of the unit; The original vouchers with inaccurate or incomplete records shall be returned, and they shall be required to be corrected and supplemented in accordance with the provisions of the national unified accounting system. The contents of the original voucher shall not be altered; If there is an error in the original voucher, it shall be reopened or corrected by the issuing unit, and the correction shall be stamped with the seal of the issuing unit. If there is an error in the amount of the original voucher, it shall be reissued by the issuing unit and shall not be corrected on the original voucher.

Accounting vouchers should be prepared on the basis of the original vouchers and relevant information that have been audited.

1. Business travelers must fill in the "business trip application form" in advance, indicating the location, reason, number of days, and required funds, and can only go on a business trip after being signed by the head of the department and approved by the leader in charge. 2. Business travelers need to hold the approved "business trip application form", fill in the "application form", list the use plan, sign and guarantee by the head of the department, review by the person in charge of finance, and approve the loan only after the leader in charge of the loan. 3. After returning to the company, the business traveler should form a written report on the completion of the business trip and report to the leader in charge, and the leader in charge of the assessment results should sign the assessment opinion.

4. According to the "business trip application form" and valid business trip documents signed with the assessment opinions of the leaders in charge, the auditors can only reimburse the travel expenses after review according to the lump sum standard of expenses. 5. Any travel expenses that are inconsistent with the location, number of days, number of people, and means of transportation specified in the original business trip application form will not be reimbursed, and if the route, number of days, number of people, and means of transportation need to be changed due to special reasons or changes in circumstances, they can only be reimbursed after the leader in charge signs the opinion.

Legal basis

Article 2 of the Labor Dispute Mediation and Arbitration Law of the People's Republic of China shall apply to the following labor disputes between employers and workers within the territory of the People's Republic of China:

1) Disputes arising from the confirmation of labor relations; (2) Disputes arising from the conclusion, performance, modification, dissolution or termination of labor contracts;

3) Disputes arising from removal, dismissal, resignation, or resignation; (4) Disputes arising from working hours, rest and vacation, social insurance, welfare, training, and labor protection;

5) Disputes arising from labor remuneration, medical expenses for work-related injuries, economic compensation or compensation, etc.; (6) Other labor disputes as provided for by laws and regulations.

Travel expenses are an important recurrent expenditure item of administrative institutions and enterprises, mainly including transportation expenses, accommodation expenses, food expenses and miscellaneous expenses incurred during business trips.

Hotel for business trips, fares.

The company provides subsidies for business employees.

Transportation, accommodation and miscellaneous expensesTravel expenses include transportation, accommodation and miscellaneous expenses. Travel expenses are an important recurrent expenditure item for administrative institutions and enterprises. Travel expenses must be controlled within the total budget of each department, and no expenditure shall be made in excess of the budget.

Employees must submit a written application in advance for business trips, fill out a business trip application form, and obtain approval from their immediate supervisors. Anyone who has not been approved in advance will not be reimbursed.