Why are the employee reimbursement entries of the company "debit: sales expenses-travel expenses loans: other payables" and loans, rather than other receivables?

Without the step of borrowing money, employees spend their own money directly, which is equivalent to the company paying employees, so

Debit: sales expenses-travel expenses

Credit: other payables -XX

meanwhile

Debit: Other payables -XX

Credit: cash

Under normal circumstances, this account accounts for the money payable and temporarily received by enterprises from other units or individuals, such as the rent payable for renting fixed assets and packaging materials, the money paid by the deposit payable and temporarily received by subordinate units and individuals, and the decoration deposit received by the owners and property managers within their jurisdiction; The overall pension payable to employees, as well as the accounts receivable temporarily paid by superior units and subordinate units.

Extended data:

In case of various payables, temporary receipts or refunds, the enterprise shall debit "bank deposits" and "management fees" and credit "other payables"; When making relevant payments, debit the account of "other payables" and credit the account of "bank deposit".

The funds transferred by the enterprise through after-sale repurchase shall be debited to the subject of "bank deposit" and credited to the subject according to the actual amount received. For the difference between the repurchase price and the original sales price, interest expenses shall be accrued on schedule during the after-sale repurchase period.

Debit "financial expenses" and credit this account. When buying back the goods as agreed in the contract, the account shall be debited according to the actual amount paid and credited to the account of "bank deposit".

Baidu encyclopedia-other payables