The accounting contents of office expenses include: stationery and paper printed materials used by production management departments (including printing fees and purchase fees of various regulations, systems, reports, bills and account books), newspaper and magazine fees, books and materials fees, post and telecommunications fees (including stamps, postage, telegraph fees, telephone charges, local telephone installation fees, telephone rents other than dispatching communication telephones), and bank settlement documents fees.

Low-value consumables refer to all kinds of instruments that cannot be used as fixed assets accounting, and containers that can be reused in the business process. Usually, the unit value of labor materials is greater than 10 yuan is less than 2,000 yuan, or the service life is less than one year, which cannot be used as labor materials of fixed assets. Because of its low value and short service life, its value is spread into the product cost by simple methods. Generally, it has the following characteristics: the unit value is low, the service life is shorter than that of fixed assets, and the original shape remains basically unchanged during use.