The costs of printing and inkjet printing must be included in the administrative expenses-publicity expenses account.

Administrative expenses refer to the expenses incurred by enterprise administrative departments and others to provide various supporting services for the management and organization of production and operations, including management personnel salaries and welfare expenses, company-level depreciation expenses, repair expenses, Technology transfer fees, amortization of intangible assets and deferred assets and other administrative expenses (office expenses, travel expenses, labor insurance premiums, land use tax, etc.).

Administrative expenses are a type of period expenses, which mainly refer to various expenses incurred by the administrative management departments of enterprises to provide various supporting services for organizing and managing production and operation activities. The specific items included are: Headquarters (company) expenses borne by taxpayers (including headquarters management personnel salaries, employee benefits, travel expenses, office expenses, depreciation expenses, repair expenses, material consumption, and amortization of low-value consumables) etc.), research and development expenses (technology development expenses), labor protection expenses, business entertainment expenses, labor union funds, employee education funds, shareholders' meeting and board of directors fees, start-up expenses promotion, intangible asset promotion (including land use fees, land loss compensation fees ), bad debt losses, stamp duty and other taxes, fire protection fees, greening fees, sewage fees, foreign affairs fees and costs in legal, financial, data processing and accounting matters (consulting fees, litigation fees, hiring intermediary fees, registered trademark fees, etc.) .

In order to calculate and supervise the occurrence and carry-forward of administrative expenses, our company should set up the "administrative expenses" account. The debit side of this account registers various administrative expenses incurred by the enterprise, and the credit side registers the administrative expenses transferred to the "profit for the year" account at the end of the month. There should generally be no balance at the end of the month.