Company funds include salary, bonus, employee welfare, travel expenses, office expenses, depreciation expenses, repair expenses, material consumption, amortization of low-value consumables and other company funds.
Management expenses refer to the expenses incurred by the administrative department of an enterprise for organizing and managing production and business activities. Specific projects include: the management of enterprises by the board of directors and the administrative department of enterprises.
Enterprises should account for the occurrence and carry-over of management expenses through the subject of "management expenses". This course debits the management expenses incurred by the registered enterprise, and the management expenses at the end of the credit registration are transferred to the "profit of this year" course. After the transfer, this account should have no balance. This course carries out detailed accounting according to the expenditure items of management expenses.
Extended data:
Enterprise management expenses:
The start-up expenses incurred by the enterprise during the preparation period include personnel salaries, office expenses, training fees, travel expenses, printing fees, registration fees, etc. , debit "management fees" and credit "bank deposits"; Staff salaries of the administrative department of the enterprise shall be debited to the subject of "management expenses" and credited to the subject of "staff salaries payable"; Mineral resources compensation fees payable by enterprises according to regulations.
Debit "management fee" and credit "tax payable" and other subjects; The expenses incurred by the administrative department of the enterprise, such as office expenses, utilities, travel expenses, and business entertainment expenses, consulting fees, research fees, etc., shall be debited to the subject of "management expenses" and credited to the subjects of "bank deposits" and "research and development expenditures".
Management expenses are accounted as period expenses in accounting. The management expenses incurred by the enterprise are accounted for in the "management expenses" account, and a subsidiary ledger is set up in the "management expenses" account according to the expense items. There is no balance after the balance of "management expenses" at the end of the period is carried forward to "profit of this year".
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