对企业现行“业务招待费”账务处理程序的探讨

A DISCUSSION OF GUEST RECEPTION EXPENSES IN BUSINESS

本文通过实例,对现行"业务招待费"账务处理中存在的问题,提出自己的设想,以期通过新的账务处理方式提高企业增收节支工作的实效。

This paper deals with the guest reception expenses in business.Some suggestion have been given to tackle those current problems in its finance reports,in order to increase income and save cost for the company. Key words Company Guest reception expenses Finance affairs conduct