The trademark transfer fee of 30,000 yuan cannot be directly included in the management expenses. Trademark transfer fees are an extraordinary expense and should not be included in administrative expenses. Generally speaking, the cost of trademark transfer should be included in the company's asset cost and then amortized over the next few years according to the amortization method. Doing so can better reflect the company's actual economic status and comply with accounting standards and tax laws. If you include trademark transfer fees directly into management expenses, it may cause errors in financial statements or violate relevant accounting standards and tax laws. Therefore, when dealing with such expenditures, it is recommended that you consult a professional accountant or tax expert to ensure compliance with relevant regulations and guidelines.