业务招待费

比如业务招待费就应该入营业费用，因为是业务上的开支。

For instance business entertains cost to should enter operating expenses , because be the expenditure on business .

例如，规定业务招待费控制在不超过全年营收的5%

For example , the provisions of control in the hospitality business do not exceed the annual revenue of5 %

业务招待费是指因工作需要招待客户和有关部门人员而发生的费用。

The operation entertainment cost is the expenses to entertain the customers and related department personnel in need of work .

这一方案旨在为学生提供一个深入的方法和战略管理的业务招待费的组织。

This programme aims to provide students with an in depth methodology and strategy for managing the operations of a hospitality organization .

指出了目前业务招待费管理过程中存在的主要问题，并探讨了解决业务招待费管理上存在问题的方法。

This paper points out main problems exited in current enterprise entertainment expenses management and discusses the method of solving these problems .

为了提高行政事业单位资金的使用效益，对行政事业单位的业务招待费支出必须严格控制。

In order to improve the utilization efficiency in administrative institution , it is imperative to control strictly on the business entertainment cost .

同一业务收入不得重复计算准予在税前扣除的业务招待费。

The same business income shall not be calculated repeatedly to allow deduction of entertainment fees before taxation .