account 問題

it is payable entry.

Dr. Expenses (event expenses)
Cr. Payable

Issue chq (payable to the director)

Cr. Bank
Dr. Payable

It is not reimbursement cheque, same as you pay any other expenses!

唔同公司種類，所體現及表達嘅方式都唔同。Event Expenses 應該可以係籌款，而基本問題係點解係Director俾而唔係公司直接俾？為咗避免日後有啲唔知係乜嘅麻煩嘢，代支時候係唔入數，祇會在董事會會議後批准支付該筆款項後才開票，而支票應該俾其他董事簽以避嫌！
所以會計入賬應為：Dr. Event Expenses Cr. Bank
希望幫到你！