What are the office expenses of the secondary account under the management expenses?

The management expenses can be set up according to the nature of the business of different enterprises

Office expenses, management salaries, repair costs, material consumption, amortization of low-value consumables, unemployment insurance premiums, labor insurance premiums, information fees, litigation fees, stamp duty, postal and telecommunications expenses, automobile expenses, travel expenses, transportation expenses, business entertainment expenses, land use tax, vehicle and vessel use tax, inventory loss or profit, provision for bad debts, provision for inventory decline, depreciation expenses, audit and evaluation fees, amortization of start-up expenses, amortization of intangible assets, amortization of deferred assets, trade union funds, etc.

Office expenses generally refer to the expenses related to office management incurred by the enterprise, such as the purchase of office supplies, etc., and some businesses are not appropriate to be recorded in the detailed accounts that occur on a daily basis, and do not occur frequently, and can be recorded in "others". I hope it can help you, so let's come and see the beauty when you're tired.

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The second-level account of management expenses - office expenses, refers to the office stationery purchased by the company, such as; All kinds of pens, paper for copying, books, printing pads, paper clips, pins, glue, accounting supplies, etc. In short, everything that is sold in a stationery store is basically office supplies. Courier fees can also be included in office expenses.

Management expenses can be set according to their own needs, and the common secondary subjects of management expenses are: office expenses, post and telecommunications expenses, automobile expenses, travel expenses, business entertainment expenses, taxes, depreciation, amortization of deferred assets, wages, insurance premiums, public welfare expenses, training expenses, etc.

The breakdown of the secondary accounts of management expenses is as follows:

Wages, employee benefits, depreciation, office expenses, travel expenses, transportation expenses, insurance premiums, lease costs, repair costs, consulting fees, litigation costs, sewage costs, greening expenses, amortization of low-value consumables, amortization of intangible residual losses and slippery assets, amortization of long-term amortization expenses, business entertainment expenses, and trade union expenses.

Management expenses refer to the various expenses incurred by the administrative department of the enterprise for the organization and management of production and business activities. The specific items included are:

The board of directors and administrative departments of the enterprise incurred in the operation and management of the enterprise, or shall be uniformly borne by the enterprise in the operation and management of the company's expenses, trade union expenses, unemployment insurance premiums, labor insurance fees, board of directors fees, fees for hiring intermediaries, consulting fees, litigation fees, business entertainment expenses, office expenses, travel expenses, postal and telecommunications expenses, greening expenses, management personnel salaries and welfare expenses, etc.

Management expenses are period expenses that are included in the loss or gain of the current period in the period in which they are incurred.

Enterprises should account for the occurrence and carry-over of administrative expenses through the "management expenses" account. The management expenses incurred by the debit registration enterprise of this account and the management expenses transferred to the "current year's profit" account at the end of the credit registration period should have no balance after the account is carried forward. This account is calculated in detail according to the cost items of management expenses.

The start-up expenses incurred during the preparation period of the enterprise, including personnel salaries, office expenses, training expenses, travel expenses, printing expenses, registration fees, etc., shall be debited to the "management expenses" account and credited to the "bank deposit" account;

The remuneration of employees of the administrative department of the enterprise shall be debited to the account of "management expenses" and the account of "employee remuneration payable" shall be credited to the account;

The enterprise shall calculate and determine the compensation fee for mineral resources payable in accordance with the regulations, debit the "management expenses" account, and credit the "taxes payable" and other accounts;

The second-level account of administrative expenses is the detailed account set up under administrative expenses. The secondary subjects of management expenses mainly include: wages, social insurance premiums, employee education expenses, trade union expenses, welfare expenses, transportation expenses, depreciation expenses, land rent, travel and accommodation expenses, communication expenses, water and electricity expenses, repair costs, fuel moisturizers, leasing fees, consulting fees, litigation fees, sewage fees, greening fees, amortization of low-value consumables, amortization of intangible assets, management fees paid to superiors, labor insurance premiums, unemployment insurance premiums, board of directors dues, financial report audit fees, etc.

Data development. Enterprises should account for the occurrence and carry-over of administrative expenses through the "management expenses" account. The management expenses incurred by the debit registration enterprise of this account and the management expenses transferred to the "current year's profit" account at the end of the credit registration period should have no balance after the account is carried forward.

This account is calculated in detail according to the cost items of management expenses.

The start-up expenses incurred during the preparation period of the enterprise, including personnel salaries, office expenses, training expenses, travel expenses, printing expenses, registration fees, etc., shall be debited to the "management expenses" account and credited to the "bank deposit" account; The employee remuneration of the personnel of the administrative department of the enterprise shall be debited to the account of "management expenses" and credited to the account of "employee remuneration payable"; The enterprise shall calculate and determine the compensation fee for mineral resources payable in accordance with the regulations, debit the "management expenses" account, and credit the "taxes payable" and other accounts;

The office expenses, water and electricity expenses, travel expenses, etc., as well as other expenses such as business entertainment expenses, consulting fees, research expenses and other expenses incurred by the enterprise administrative department, shall be debited to the account of "management expenses" and credited to the accounts of "bank deposits" and "R&D expenditures". At the end of the period, the balance of the Administrative Expenses account should be transferred to the Profit this year account, the Profit this year account should be debited, and the Administrative Expenses account should be credited.

A few secondary subjects commonly used for management expenses are:

Administrative expenses - wages - basic salary Overtime pay Temporary wages

Administrative expense—depreciation expense.

Administrative Expenses - Employee Benefits - Welfare Expenses Medical Subsidies.

Management Costs - Repair Costs.

Management Expenses - Office Expenses - Books and Newspapers Printing Costs Daily Office Supplies Consumables Annual Inspection Audit Fees Others.

Administrative Expense—Material consumption.

Administrative expenses – amortization of intangible assets.

Management Fee - ** Fee - Fixed ** Fee Mobile Phone Fee.

Administrative expenses – provision for bad debts.

Management expenses - R&D expenses - wages Overtime expenses Office expenses Education and training expenses Repair costs Entertainment expenses Activity expenses City transportation expenses Travel expenses Others.

In addition, there are other frequently used second-level subjects, which will not be listed one by one.

Under the premise of not violating the accounting standards, the secondary accounts of management expenses can be set up according to the actual situation and needs of the unit.

The secondary subjects of management expenses include wages, depreciation, office expenses, travel expenses, transportation expenses, insurance premiums, lease fees, consulting fees, litigation costs, repair costs, material consumption, amortization of low-value consumables, unemployment insurance premiums, labor insurance premiums, repair expenses, communication expenses, postage, start-up expenses, etc. There is no specific regulation for the second-level account of administrative expenses, so you can set it yourself according to your needs.

Management expenses refer to the expenses incurred by enterprises in managing and organizing production and business activities. Wages refer to all kinds of wages, bonuses, wage allowances, subsidies and other wage expenses for employees in the management department of an enterprise. Employee welfare expenses refer to the employee welfare expenses drawn at 14% of the total wages of employees and welfare expenses of the management department.

Enterprises should account for the occurrence and carry-over of administrative expenses through the "management expenses" account. The management expenses incurred by the debit registration enterprise of this account and the management expenses transferred to the "current year's profit" account at the end of the credit registration period should have no balance after the account is carried forward. This account is calculated in detail according to the cost items of management expenses.

Management expenses are accounted for as period expenses in accounting, and the management expenses incurred by the enterprise are in"Management fees"account accounting, and in"Management fees"Set up a subledger by expense item in the account and perform subledger accounting. End of period"Management fees"The balance of the account is carried forward"Profit for the year"There is no balance after the account.

The second-level account of administrative expenses is the detailed account set up under administrative expenses. The secondary subjects of management expenses mainly include: wages, social insurance premiums, employee education expenses, trade union expenses, welfare expenses, transportation expenses, depreciation expenses, land rent, travel and accommodation expenses, communication expenses, water and electricity expenses, repair costs, fuel moisturizers, leasing fees, consulting fees, litigation fees, sewage fees, greening fees, amortization of low-value consumables, amortization of intangible assets, management fees paid to superiors, labor insurance premiums, unemployment insurance premiums, board of directors dues, financial report audit fees, etc.

Data development. Enterprises should account for the occurrence and carry-over of administrative expenses through the "management expenses" account. The management expenses incurred by the debit registration enterprise of this account and the management expenses transferred to the "current year's profit" account at the end of the credit registration period should have no balance after the account is carried forward.

This account is calculated in detail according to the cost items of management expenses.

The start-up expenses incurred during the preparation period of the enterprise, including personnel salaries, office expenses, training expenses, travel expenses, printing expenses, registration fees, etc., shall be debited to the "management expenses" account and credited to the "bank deposit" account; The employee remuneration of the personnel of the administrative department of the enterprise shall be debited to the account of "management expenses" and credited to the account of "employee remuneration payable"; The enterprise shall calculate and determine the compensation fee for mineral resources payable in accordance with the regulations, debit the "management expenses" account, and credit the "taxes payable" and other accounts;

The office expenses, water and electricity expenses, travel expenses, etc., as well as other expenses such as business entertainment expenses, consulting fees, research expenses and other expenses incurred by the enterprise administrative department, shall be debited to the account of "management expenses" and credited to the accounts of "bank deposits" and "R&D expenditures". At the end of the period, the balance of the Administrative Expenses account should be transferred to the Profit this year account, the Profit this year account should be debited, and the Administrative Expenses account should be credited.