How to record the technical consulting service fee, and what are the entries?

Enterprise management expenses refer to the expenses incurred by the administrative department of the enterprise for managing the organization and business activities. Therefore, consulting fees paid by technology and perennial legal consulting fees should be included in the detailed subject of "consulting fees" in the subject of "management fees".

The accounting entries are as follows:

Borrow: management fee-technical consulting fee

Loans: bank deposits

Extended data

1. Management expenses belong to the period expenses and are included in the current profit and loss when incurred.

2, enterprises should be through the "management fees" subjects, accounting for the occurrence and carry-over of management fees.

3. The management expenses incurred by the borrower in the account registration enterprise shall be transferred to the "profit of this year" account at the end of the credit registration period, and there is no balance in the account after the transfer. This course carries out detailed accounting according to the expenditure items of management expenses.

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