Management expenses refer to the expenses incurred by the administrative department of an enterprise for organizing and managing production and business activities. Specific items include: company funds, trade union funds, unemployment insurance premiums, labor insurance premiums, directors' dues, agency fees, consulting fees, attorney fees, business entertainment expenses, office expenses, travel expenses, post and telecommunications expenses, greening expenses, manager's salary and welfare expenses, etc. Refers to the expenses incurred by the board of directors and the administrative department in the operation and management of the enterprise.
The special reserve is used to account for the safety production expenses extracted by enterprises in high-risk industries according to regulations and the expenses of maintaining simple reproduction. Enterprises use the extracted time-consuming safety production, which belongs to expenses, and directly offset the special reserve, that is, debit the "special reserve" account and credit the "bank deposit" account.