Borrow: management fee
Loan: bank deposit/cash on hand.
Management expenses refer to the expenses incurred by the administrative department of an enterprise for organizing and managing production and business activities. Specific projects include: the management of enterprises by the board of directors and the administrative department of enterprises.
Or company funds, trade union funds, unemployment insurance premiums, labor insurance premiums, directors' dues, agency fees, consulting fees, attorney fees, business entertainment expenses, office expenses, travel expenses, post and telecommunications expenses, greening expenses, managers' salaries, welfare expenses, etc. that should be borne by the enterprise in a unified way.
Extended data
Expense review category
1. Review of amortization of intangible assets
It mainly includes: whether the valuation of intangible assets is true and reasonable; Whether the amortization period of intangible assets is reasonable, pay attention to find out whether the intangible assets can be used for a long time and its value has been fully amortized, or whether the service life of intangible assets has passed but its value has not been fully amortized, you can refer to the amortization subsidiary ledger of intangible assets to find out; Whether the amortization of intangible assets is included in the depreciation of fixed assets.
2. Review of land use fees
It mainly includes: according to the relevant regulations, verifying whether the collected land use fees are true and correct; Whether the land use fee of the previous year or the next year is listed as the current year's fee; For those who have not applied for the land use certificate or have applied for it, but have not paid the land use fee in that year, it should be found out whether the land use fee has been accrued according to the regulations and included in the profits and losses of that year.
3, staff education funds review
Employee education funds refer to the expenses paid by enterprises for employees to learn advanced technology and improve their cultural level, which are generally extracted at 2.5% of the total wages of employees. Audit is mainly to audit whether it is extracted according to regulations, whether the calculation is correct and whether it is used for other purposes.
Baidu encyclopedia-management fee