The expense accounts in accounting accounts are:

1. Expense accounts include two types of accounts in accounting practice: cost accounts and profit and loss accounts.

1. Cost accounts: Cost accounts are accounting accounts that reflect cost expenses and expenditures, are used to account for the occurrence and collection of costs, and provide cost-related accounting information. The different contents of costs and expenses are divided into production costs, manufacturing expenses, labor costs and R&D expenses.

2. Profit and loss accounts specifically include: main business income, other business income, gains and losses from changes in fair value, investment income, non-operating income, main business costs, main business taxes and surcharges, and other businesses Expenses, sales expenses, administrative expenses, financial expenses, asset impairment losses, non-operating expenses, income tax expenses, profit and loss adjustments in previous years, etc.

2. Corporate profit and loss accounts include:

1. Income accounts: main business income, other business income, investment income, gains and losses from changes in fair value, etc.

2. Expense items: main business costs, other business costs, asset impairment losses, credit impairment losses, taxes and surcharges, sales expenses, management expenses, financial expenses, income tax expenses, etc.

3. Gains directly included in current profits: non-operating income, gains and losses from disposal of fixed assets.

4. Losses directly included in current profits: non-operating expenses, gains and losses from fixed asset disposal.

So management expenses belong to the expense account in the profit and loss category.

Extended information:

Enterprises should calculate the occurrence and carryover of administrative expenses through 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 period. There should be no balance in this account after the transfer. This account is calculated in detail according to the expense items of administrative expenses.

The start-up expenses incurred by the enterprise during the preparation period, including personnel wages, office expenses, training expenses, travel expenses, printing expenses, registration fees, etc., are debited to the "administrative expenses" account and credited to "bank deposits" account; for the employee compensation of the company's administrative department personnel, the "administrative expenses" account is debited and the "employee salary payable" account is credited;

The mineral resource compensation fee payable calculated and determined by the enterprise in accordance with regulations is debited The "administrative expenses" account is credited to "taxes payable" and other accounts; office expenses, water and electricity expenses, travel expenses, etc. incurred by the enterprise's administrative management department, as well as other expenses such as business entertainment expenses, consulting fees, and research expenses incurred by the enterprise, are debited The "Administrative Expenses" account is credited to "Bank Deposits", "R&D Expenditures" and other accounts.

At the end of the period, the balance of the "Administrative Expenses" account should be transferred to the "Profit for the Year" account, the "Profit for the Year" account should be debited, and the "Administrative Expenses" account should be credited.

Administrative expenses are calculated as period expenses in accounting. The administrative expenses incurred by the enterprise are accounted for in the "administrative expenses" account, and detailed accounts are set up according to the expense items in the "administrative expenses" account. Detailed accounting. There is no balance after the balance of the "Administrative Expenses" account at the end of the period is carried forward to the "Profit for the Year" account.

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