Accounting method for 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.
The start-up expenses incurred by the enterprise during the preparation period include personnel salaries, office expenses, training fees, travel expenses, printing fees, registration fees, etc. , debit the "management fee" account and credit the "bank deposit" account.
Staff salaries of the administrative department of the enterprise shall be debited to the subject of "management expenses" and credited to the subject of "staff salaries payable"; Enterprises should calculate and determine the mineral resources compensation fees that should be paid according to regulations, debit the "management fee" subject and credit the "tax payable" subject;
Office expenses, utilities, travel expenses and other expenses incurred by the administrative department of the enterprise, as well as business entertainment expenses, consulting fees, research fees and other expenses incurred by the enterprise, shall be debited to the subject of "management expenses" and credited to the subjects of "bank deposits" and "research and development expenditures".
At the end of the period, the balance of "management expenses" should be transferred to "profit of this year", debited to "profit of this year" and credited to "management expenses".
Management expenses are accounted as period expenses in accounting. The management expenses incurred by the enterprise are accounted for in the "management expenses" account, and a subsidiary ledger is set up in the "management expenses" account according to the expense items. There is no balance after the balance of "management expenses" at the end of the period is carried forward to "profit of this year".
Extended data:
Detailed subjects of management expenses include:
1. Salary: refers to all kinds of wages, bonuses, wage allowances, subsidies and other wage expenditures of employees in enterprise management departments.
2. Depreciation expense: refers to the depreciation expense of various fixed assets used by the enterprise management department.
3. Office expenses: refers to all kinds of office expenses incurred by the enterprise management department.
4. Travel expenses: refers to the actual car, boat, plane, local transportation expenses, accommodation expenses, attendance allowance, missed meal allowance, driver's travel allowance and all-in travel expenses approved by the unit.
5. Transportation expenses: refers to the transportation expenses for the enterprise management department to use internal and external means of transportation, the rental fee for renting means of transportation, the bridge crossing fee, the road maintenance fee, the local transportation fee, the expenses incurred by the employees of the enterprise to use means of transportation to and from work, and the boarding pass fee for employees to and from work.
6. Insurance premium: refers to the insurance premium that should be paid when the assets such as houses and equipment used by enterprise management departments are insured with insurance institutions.
7. Lease fee: refers to the rent paid by the enterprise management department to lease various management assets by means of operating lease, including the rental fee for office buildings and the rental fee for residential buildings. Does not include the rental fee for financial leasing of fixed assets.
8. Repair cost: refers to the labor cost and material cost of house repair and daily office supplies used by the enterprise management department.
9. Consulting fee: refers to the fee paid by an enterprise for production technology consulting and management consulting to relevant consulting institutions due to business needs, or the fee paid to its economic consultant, legal consultant and technical consultant.
10, legal fees: refers to the fees paid by the enterprise to sue or respond to the court.
1 1. Sewage charges: refers to the sewage charges paid by enterprises according to the regulations of environmental protection departments, as well as the sewage charges charged beyond the standard.
12. Material consumption: refers to the expense of consumable materials collected or purchased by enterprise management departments, including computer floppy disks, ribbons, accessories, office equipment accessories, etc. The expenses incurred in purchasing and printing copy paper, printing paper, fax paper, account books, vouchers and statements by the accounting department are also accounted for in this account.
13. Amortization of low-value consumables: refers to the low-value consumables collected by the enterprise management department.
14. Amortization of intangible assets: refers to the amortization expenses of intangible assets of enterprises, including the amortization expenses of patents, trademarks, copyrights, land use rights and goodwill.
15. Amortization of long-term deferred expenses: refers to the amortization of various long-term deferred expenses with an amortization period of more than one year.
16. Bad debt provision: refers to the bad debt provision for accounts receivable accrued by enterprises.
17. Technology development fee: refers to the development fee paid by the enterprise to the group company every year and the expenses incurred by the enterprise in researching and developing new products, technologies and new processes.
18. Technology transfer fee: refers to the fee paid by the enterprise for using the non-patented technology of others.
19. Business entertainment: refers to the expenses paid by an enterprise to entertain guests due to the reasonable needs of business operation.
20. Trade union funds: refers to the special funds allocated to trade unions for trade union activities from 2% of the total wages of enterprise employees. Employee education funds: refers to the employee education funds drawn at 1.5% of the total wages of employees in enterprises.
References:
Baidu encyclopedia-management fee