The financial department incurred office expenses of 200 yuan this month

Borrow: Management Expenses - Office Expenses 200 Credit: Cash in Inventory 200 If you don't know about financial costs, it is easy to be confused by the financial department and include the expenses in financial expenses.

Here, let's talk about the financial expense account, financial expense refers to the expenses incurred by the enterprise to raise the funds required for production and operation, including the interest expense (minus interest income), exchange loss (minus exchange gains) that should be used as a period expense, and related handling fees, cash discounts incurred or received by the enterprise, etc. The above is the situation of financial expenses, and then I will talk about the management expenses, management expenses, which refer to the management expenses incurred by the enterprise for the organization and management of the production and operation of the enterprise, including the board of directors and the administrative department of the enterprise in the operation and management of the enterprise, or the company's expenses that should be borne by the enterprise (including the salary of employees of the administrative department, repair costs, material consumption, amortization of low-value consumables, office expenses and travel expenses, etc.), trade union funds, unemployment insurance premiums, labor insurance premiums, board dues, Fees for hiring intermediaries, consulting fees (including consultant fees), litigation fees, business entertainment fees, real estate tax, vehicle and vessel use tax, land use tax, stamp duty, technology transfer fees, mineral resources compensation fees, research and development fees, and sewage fees. These are included in the management costs.

The accounting entries of the financial department for office expenses of 200 yuan this month are as follows:

Borrow: Administrative Expenses - Office Expenses 200

Credit: Bank Deposit Cash on hand 200

Note: Management expenses refer to the expenses incurred by the administrative departments of enterprises in organizing and managing production and business activities. 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.

Office expenses mainly refer to office supplies, office consumables, signs, seals, design drawings, internal business publicity (such as banners and various event promotional supplies), etc.

The office expenses incurred by the finance department shall be accounted for in the management expense account.

Management expenses refer to the expenses incurred by enterprises in managing and organizing production and business activities.

The items of management expenses include: trade union funds, employee education expenses, business entertainment expenses, taxes, technology transfer fees, amortization of intangible assets, consulting fees, litigation fees, amortization of start-up expenses, bad debt losses, company expenses, management fees paid to superiors, labor insurance premiums, unemployment insurance premiums, board dues and other management expenses.

Among them, the company's expenses include the salaries of headquarters management personnel, employee welfare expenses, travel expenses, office expenses, board dues, depreciation costs, repair costs, material consumption, amortization of low-value consumables and other company expenses.

The office expenses incurred by the finance department are administrative expenses, not financial expenses.

Financial expenses refer to the expenses incurred by an enterprise in order to raise funds required for production and operation, including interest expenses (minus interest income), exchange losses (minus foreign exchange gains) and related handling fees that should be used as period expenses.

As long as it does not meet the scope of financial expenses, all expenses of the financial department are included in the management expense account.

Administrative expenses refer to the expenses incurred by the administrative department of an enterprise in organizing and managing production and business activities. Administrative expenses are period expenses and are included in the profit or loss of the current period in the current period. Specific Projects:

Business entertainment expenses, taxes, technology transfer fees, amortization of intangible assets, consulting fees, litigation fees, amortization of start-up expenses, bad debt losses, company expenses, management fees paid to superiors, labor insurance premiums, unemployment insurance premiums, board dues and other administrative expenses. Therefore, office expenses should be included in the management expenses: borrowing

Administrative expenses - office expenses 200 credit: cash on hand 200

Borrow: Administrative Expenses - Office Expenses 200 Credit: Cash in hand 200