回复：帮你顶一下！！

If the FS is on cash basis ( or tax basis), there should be just one journal enty, when the the company get to cut the check.

Dr   reimbursment exp

  Cr      Cash/(AP)

 

If the FS is on GAAP basis, there should be those two journal entries I mentioned earlier;  This case is same as how we handle AR allowance and bad debt exp.

 

Good luck