Due to office needs, the lighting fixtures purchased by the company can be included in the management expenses-office expense account accounting. What is the relevant accounting treatment?

How to handle the accounting for the lamps purchased by the company?

For lamps purchased by the company, the following accounting treatments can be done: Debit: Management expenses - Office expenses Loan: Bank deposits/cash inventory What are the management expenses included?

Management expenses refer to various expenses incurred by the enterprise's administrative department to organize and manage production and operation activities, including the following specific contents: Salary: refers to various wages, bonuses, salary allowances, subsidies and other wages for employees of the enterprise's management department

Sex expenses.

Employee welfare fees: refers to employee welfare fees extracted based on 14% of the total employee wages and welfare expenses of the management department.

Depreciation expense: refers to the depreciation expense provided for various fixed assets used by the enterprise management department.

Office expenses: refers to various office expenses incurred by the enterprise management department.

Travel expenses: refers to the actual car, ship, plane, local transportation expenses, accommodation expenses, accommodation allowance, meal allowance, driver travel allowance and travel expenses approved by the unit when employees of the enterprise management department are on business trips.

Transportation costs: refers to the transportation costs of internal and external transportation vehicles used by the enterprise management department and the rental fees of rented transportation vehicles, bridge tolls, road maintenance fees, urban transportation fees, as well as the expenses incurred by the transportation vehicles used by enterprise employees to and from get off work. The cost of bus passes for employees to commute to and from get off work, etc.

Insurance premium: refers to the insurance premium payable by an insurance agency for the buildings, equipment and other assets used by the enterprise management department.

Lease fee: refers to the rent paid by the enterprise management department to rent various management assets through operating lease, including office space rental fees, living space rental fees, etc.

Excludes leasing fees for fixed assets under financing lease.

Repair costs: refers to the labor costs and material costs incurred in repairing houses and daily office supplies used by the enterprise management department.

Consulting fees: refers to the fees paid by an enterprise to provide production technology consultation and operation management consultation to relevant consulting agencies due to business needs, or the fees incurred by the enterprise's economic consultants, legal consultants, technical consultants, etc.

Litigation fees: refers to various fees paid by an enterprise to sue or respond to a lawsuit in court.

Pollutant discharge fees: refers to the sewage discharge fees paid by enterprises in accordance with the regulations of the environmental protection department, as well as the additional sewage discharge fees charged for excessive sewage discharge.

Greening fee: refers to the sporadic expenses incurred by enterprises for greening their production and business premises.

Excludes supporting greening costs included in the capital construction budget.

Material consumption: refers to the cost of consumable materials used or purchased by the enterprise management department, including computer floppy disks, ribbons, accessories, office equipment accessories, etc.

The cost of purchased copy paper, printing paper, fax paper, and account books, vouchers, and statements purchased and printed by the accounting department are also accounted for in this account.

Amortization of low-value consumables: refers to low-value consumables used by corporate management departments.

Amortization of intangible assets: refers to the amortization of corporate intangible assets, including amortization of patent rights, trademark rights, copyrights, land use rights, and goodwill, etc.

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.

Bad debt provision: refers to the bad debt provision for accounts receivable set aside by the enterprise.

Technology development fee: refers to the annual apportioned and approved development fee paid by the enterprise to the group company and the expenses incurred by the enterprise in researching and developing new products, new technologies and new processes, including: new product design fees, process procedure preparation fees, equipment debugging fees, raw materials and

Experimental fees for semi-finished products, fees for technical books and materials, fees for intermediate experiments not included in the national plan, salaries of researchers, depreciation of research equipment, other funds related to the research of new products and new technologies, fees for entrusting other units to conduct scientific research and trial production, and

Losses due to trial production failure, etc.

Technology transfer fee: refers to the fee paid by an enterprise for using other people’s non-patented technology.

Business entertainment expenses: refers to the expenses paid by an enterprise to entertain guests due to reasonable needs for business operations.

Union funds: refer to special funds extracted from 2% of the total wages of enterprise employees and allocated to the trade union for trade union activities.

Employee education funds: refer to employee education funds extracted at 1.5% of the total wages of enterprise employees.

Social pooling insurance premium: refers to the basic social pooling insurance fund withdrawn for enterprise employees in accordance with national regulations, including pooled pension insurance, medical insurance, unemployment insurance, work-related injury insurance, etc.

Labor insurance premiums: refer to wages, subsidies, medical expenses, activity funds paid to retirees, as well as funeral expenses and pensions paid to employees.

Taxes: refer to real estate tax, vehicle and vessel use tax, stamp duty, and land use tax paid by enterprises in accordance with regulations.

Land use fees: refers to the land use fees paid by enterprises in accordance with regulations.

Land loss compensation: refers to the land loss compensation that an enterprise must pay to the unit that suffered the loss in addition to being responsible for land reclamation if it destroys state-owned land used by other units or collectively owned land that is not expropriated by the state in the process of production and operation.