account 入賬 policy

i think most of them are by common sense
like the 層架 - 几百蚊, if that IS count towards the company's assets literally and that's for long term, then that should put under fixed assets, coz that definately is not liquid assets, and for the 電話一百几拾, can put to the fixed assets as well.
traveling 中的膳食算是entertainment 定 traveling <- that depends on your company's internal policy, coz that can put to entertainment, travelling or even allowance, it's all depends on your company's OWN regulation