會計, 本地住酒店費, 應入邊個A/C?

It depends on the definition of accounts in your own company.

In general, if you are a HK registered company, any travelling expenses incurred outside HK will be booked in "overseas travelling a/c".

If, however, a director of your company flies from US to HK to attend a business meeting, his hotel expenses incurred in HK may also be booked in this "overseas travelling a/c".

If a HK staff of your company has to stay at a HK hotel for a seminar or meeting, I will book in other expense a/c e.g. office expense or training expense etc. instead of "overseas travelling a/c".

In short, it depends on who live in HK hotel and for what purpose.

If your staff come to Hong Kong for business trip, you may opening a account code "travelling allowance for overseas".