1. Advance loan of 100 yuan for travel expenses

Debit: other receivables 100

Loan: cash

100.

When I came back from a business trip and asked for reimbursement, I saw that the invoice was 180, which meant that he had advanced 80 on his behalf.

If you replenished him with 80, just do it

Borrow: management fee -Travel expenses, etc. 180

Loan: other receivables

100, cash 80.

At this time, your cash flow is

When you borrow money in advance, you get a loan of RMB 100, and when you reimburse it, you get a loan of RMB 80.

No matter how much you actually need to reimburse, you will be credited with the amount of money you spent.

2. For example: the advance loan fee is 100 yuan, debit: other receivables 100

loan: cash

100. Then report the account and see the actual invoice The amount incurred is 60, indicating that he should refund you the remaining 40.

The entry is:

Borrow: management fees-travel expenses, etc. 60

Cash 40

Loan: other receivables

100. In the same way, your cash flow is

When you borrow money in advance, you borrow 100, and when you return the remaining balance, you borrow 40.

No matter how much is actually reimbursed, you will record the amount you pay or credit accordingly

What you are doing is a cash flow account. Just record the amount and time of cash incoming and outgoing.