Pay travel expenses

Tourism fees and service fees are the general name of a series of service fees that need to be paid in the process of tourism.

Travel service fees cover many aspects, which are explained as follows:

1. Basic definition: Travel service fee refers to the fees that tourists need to pay in order to enjoy various travel services during their travel. These services include but are not limited to tour guide services, accommodation, transportation, catering, tickets, etc. The amount of service fee will vary according to the type of tourism products, service quality and tourist destination.

2. Specific items: The tour service fee usually includes the tour guide service fee provided by the travel agency, the transportation fee during the tour, such as the cost of trains, cars, ships or planes, as well as the hotel accommodation fee and scenic spot tickets. In addition, it may include some additional service fees, such as travel insurance and baggage service.

3. Transparency of fees: In modern tourism, in order to improve the service quality and tourists' satisfaction, many travel agencies will clearly list the services and fees included in the travel fee service fee. In this way, tourists can choose suitable tourism products according to their own needs and budgets. At the same time, before signing up for the tour group, tourists should also carefully understand the fees and ensure their rights and interests.

Generally speaking, the service fee for tourism is a general term covering various service fees generated in the process of tourism. As tourists, when choosing tourism products, they should fully understand the specific items included in the tourism fee and service fee, so as to make a reasonable choice and budget.

Some companies will not only reward employees for traveling, but also take customers to travel, so as to enhance the relationship with customers and realize further cooperation. So what should we do with the accounting entries of customers' travel expenses?

Accounting entries of customer travel expenses

Borrow: management expenses/sales expenses-business entertainment expenses

Loan: bank deposit

Which accounting subject does business entertainment expenses belong to?

The so-called business entertainment expenses refer to the entertainment expenses paid by enterprises for the reasonable needs of production and operation. It is the actual and necessary cost in the process of enterprise production and operation, and it is also the necessary cost for the normal operation of enterprises. Because of its direct impact on national tax revenue, the tax law has restrictions on its pre-tax deduction-only a certain standard is allowed.

The correct accounting treatment of business entertainment expenses in the accounting system stipulates that business entertainment expenses should be included in the second subject of "management expenses", but this is only a general provision. According to the general principles of accounting, such as the principle of dividing revenue expenditure and capital expenditure, the principle of actual cost, and the principle of matching, the business entertainment expenses incurred during the preparation period of an enterprise should be included in the "long-term deferred expenses-organization expenses" according to the accounting system. The current enterprise accounting system should stop collecting the organization expenses when it starts production and operation and obtains operating income, and should be included in the profit and loss of the month when it starts production and operation.

What is the management fee?

Management expenses refer to various expenses incurred by the administrative department of an enterprise for organizing and managing production and business activities. The specific items included include company funds, trade union funds, unemployment insurance premiums, labor insurance premiums, directors' dues, agency fees, consulting fees, legal fees, business entertainment fees, office expenses, travel expenses, post and telecommunications fees, greening fees, managers' salaries and welfare fees, etc., which are incurred by the board of directors and administrative departments in the operation and management of the enterprise.

Management expenses belong to the period expenses, which are included in the losses or benefits of the current period in the current period, and the enterprise should pass

Management cost

The occurrence and carry-over of account accounting management expenses. The management expenses incurred by the debit registration enterprise in this subject shall be transferred to the credit registration period.

Current year profit

The management cost of the subject should be carried forward without balance, and the subject should be accounted for in detail according to the cost items of the management cost.