商品流通企业业务招待费小议重庆商学院潘理科现行商品流通企业财务制度规定：业务招待费属于管理费用项目。但在事实上，商品流通企业的业务招待费井非全力付政管理部门所发生。企业的业务招待费大部分为企业经营部门从事商品流通活动所致。为此，笔者建议可采取以下两种... Circulation of hospitality business entertainment hospitality Chongqing University of Commerce Pan Like The current commodity circulation enterprise financial system regulations: Business hospitality fees belong to the administrative expense item. However, in fact, the business hospitality business of commodity distribution companies did not fully pay for administrative management. Most of the company’s business hospitality expenses are due to the fact that the company’s operating department is engaged in commodity circulation activities. For this reason, the author suggests that you can take the following two...