Investment project expenses can be included in the management expense account or long-term prepayment account according to the amount;

2. If the amount is small, it should be included in the management expense account, specific accounting entries As follows:

Debit: management expenses - office expenses

Credit: bank deposits

3. If the amount is large and the project period is long, it will be included in the long-term balance. Amortized expenses account, the specific accounting entries are as follows:

Debit: long-term prepaid expenses

Credit: