How to Make Accounting Entries for Testing Expenses

1. The environmental inspection service fee paid by the enterprise is included in the management expense account in accounting;

2, the specific accounting entries are:

Borrow: management fee-inspection fee

Loans: bank deposits

3. Management expenses refer to the expenses incurred by the enterprise administrative department for organizing and managing production and business activities. Management expenses belong to the period expenses. The loss or gain is included in the current profit and loss. The specific contents include: 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 membership fees, financial report audit fees, start-up expenses incurred during the preparation period, and other management expenses.

Extended information 1. Which subject is included in the environmental inspection fee, which needs to be accounted according to the situation:

1. If it is a real estate development enterprise, the environmental inspection fee is included in the development cost-upfront fee. The accounting entries are as follows:

Borrow: development cost-upfront cost

Loans: bank deposits

2, if it is a general enterprise:

(1) If it belongs to the current expenses, it will be included in the management expense account, and the accounting entries are:

Borrow: management fee-environmental inspection fee

Loans: bank deposits

(2) If the inspection expenses incurred by the production department in the procurement process or production process should be included in the cost of purchased materials or production costs, the accounting entries are:

Borrow: raw materials/inventory goods/production costs

Loans: bank deposits

(3) If the inspection fee is related to sales, it shall be included in the sales expense account, and the accounting entries shall be:

Borrow: sales expenses-environmental inspection expenses

Loans: bank deposits

Two, environmental monitoring acceptance fee refers to the environmental monitoring institutions in accordance with national environmental protection laws and regulations, supervision and inspection of the project construction stage and acceptance of the project environmental protection facilities. Environmental monitoring acceptance fee is an integral part of other expenses in the construction and installation project budget.

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