1. This account accounts for the management expenses incurred by the enterprise in organizing and managing the production and operation of the enterprise, including the start-up expenses incurred by the enterprise during the preparation period, the company funds incurred by the board of directors and the administrative department in the operation and management of the enterprise or uniformly borne by the enterprise (including the salary and welfare expenses of employees in the administrative department, material consumption, amortization of low-value consumables, office expenses and travel expenses, etc.). ).
As well as trade union funds, directors' membership fees (including directors' allowances, conference fees, travel expenses, etc.). ), agency fees, consulting fees (including consulting fees), attorney fees, business entertainment fees, property taxes, vehicle and vessel use taxes, land use taxes, stamp duty, technology transfer fees, mineral resources compensation fees, research fees, sewage charges, etc.
How to enter the service fee invoice?
1. The service fee invoice received shall be included in the management fee account. The specific accounting method is:
Debit: management fee-service fee.
Loan: bank deposit/cash.
2. Management expenses refer to the expenses incurred by the administrative department of the enterprise for organizing and managing production and business activities, including the salary and welfare expenses of managers, the first-class depreciation expenses of the company, repair expenses, technology transfer expenses, amortization expenses of intangible assets and deferred assets, and other management expenses (office expenses, travel expenses, labor insurance expenses, land use tax, etc.). ). Management expenses belong to the period expenses and are included in the current profit and loss when incurred.