Specific items of management fees: 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 fees, unemployment insurance premiums, board members' fees, financial report audit fees, start-up expenses incurred during the preparation period, and other management expenses.
Enterprises should account for the occurrence and carry-over of management expenses through the subject of "management expenses". This course debits the management expenses incurred by the registered enterprise, and the management expenses at the end of the credit registration are transferred to the "profit of this year" course. After the transfer, this account should have no balance. This course carries out detailed accounting according to the expenditure items of management expenses.
Expense handling method:
(1) Direct payment:
The main businesses that directly pay the expenses include entertainment expenses, audit fees, attorney fees, etc.
(2) Transfer amortization expense:
Items belonging to transfer amortization expenses include depreciation expenses, amortization expenses of low-value consumables, amortization expenses of intangible assets and bad debt provision.
(3) Prepaid expenses:
Prepaid expenses mainly refer to the repair expenses of fixed assets.
(4) Accrued expenses payable:
Accrued expenses payable refer to the expenses that should be borne by the current period and paid by withholding in subsequent periods. For example, the enterprise chooses the pre-calculation method to calculate the cost of major repair of fixed assets and the employee education funds accrued by the enterprise.
Refer to the above content: Baidu Encyclopedia-Administrative expenses