1, stationery
Stationery for production and management departments.
Step 2 print
Printing expenses and purchase expenses of paper printed matter (including various regulations, systems, statements, bills, account books, etc.). ).
3. Posts and telecommunications
Posts and telecommunications fees (including postage, postage, telegram, telephone and local telephone installation fees).
4, office supplies and newspapers and magazines
Office supplies and newspaper subscriptions.
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Extended data:
Office expense accounting.
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.
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"; Salary of personnel in the administrative department of the enterprise.
Debit the subject of "management expenses" and credit the subject of "salary payable to employees"; Enterprises should calculate and determine the mineral resources compensation fees that should be paid according to regulations, debit the "management fee" subject and credit the "tax payable" subject; Office expenses, utilities, travel expenses and other expenses incurred by the administrative department of the enterprise, as well as business entertainment expenses, consulting fees, research fees and other expenses incurred by the enterprise.
Debit "management fee" and credit "bank deposit" and "R&D expenditure". At the end of the period, the balance of "management expenses" should be transferred to "profit of this year", debited to "profit of this year" and credited to "management expenses".
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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