I. Administrative costs
Management expenses refer to the expenses incurred by the administrative department of an enterprise for organizing and managing production and business activities.
Including: company funds, staff education funds, business entertainment expenses, taxes, technology transfer fees, amortization of intangible assets, consulting fees, attorney fees, amortization of start-up expenses, management fees paid to superiors, labor insurance premiums, unemployment insurance premiums, board membership fees, financial report audit fees, start-up expenses and other management expenses incurred during the preparation period.
Second, the service fee.
The service charge is also called "service price" or "service charge". The so-called "service industry" refers to an industry that has certain places, equipment and tools to provide labor services to the society.
Service industry usually has two concepts: in a narrow sense, it only refers to the aspect of serving life and emphasizing physical strength, and in a broad sense, it refers to industries engaged in various intangible productive labor, including intellectual services and physical services, as well as production services and life services.
Three. Accounting entry of service fee
Borrow: management fee
Loan: bank deposit/cash on hand.
Principles of accounting subjects
I. Principle of legality
The principle of legality means that the setting of accounting subjects should conform to the provisions of the unified national accounting system. China's current unified accounting system stipulates the accounting subjects set by enterprises to ensure the comparability of accounting information provided by different enterprises.
Second, the principle of relevance.
The principle of relevance means that accounting entities should provide accounting information services required by all parties concerned and meet the requirements of external reporting and internal management. Meet the requirements of external reporting and internal management.
Third, practical principles.
Practical principles means that the setting of accounting subjects should conform to the characteristics of the unit itself and meet the actual needs of the unit. The organization form, industry, business content and business type of enterprises are different, so should the setting of accounting subjects.
Fourth, the principle of clarity.
As one of the classified accounting of accounting elements, accounting subjects should be simple and clear, consistent in meaning and easy to understand.