What account is the toll included in?
The management fee includes the driving fee.
The second-level details of management expenses include: salary, employee welfare expenses, depreciation, office expenses, travel expenses, transportation expenses, insurance fees, rental fees, repair fees, consulting fees, lawyer fees, sewage charges, greening fees, amortization of low-value consumables, amortization of intangible assets, amortization of long-term deferred expenses, business entertainment expenses, trade union funds, employee education funds, social insurance fees, provident fund, labor insurance fees, etc.
Input of driving expenses
Borrow: management fee
Credit: cash on hand, etc.
Accounting of management expenses
1. The start-up expenses incurred by an enterprise during the preparation period, including staff salaries, office expenses, travel expenses, printing expenses, registration fees and borrowing expenses, etc., which are not included in the cost of fixed assets, shall be debited to the subject of "management expenses" and credited to the subjects of "interest payable" and "bank deposits".
2, the administrative department staff wages, debit "management fees" subjects, credited "staff wages payable" subjects.
3, the administrative department of fixed assets depreciation, debit "management fees" subjects, credited "accumulated depreciation" subjects.
4. Office expenses, utilities, business entertainment expenses, agency fees, consulting fees, legal fees, technology transfer fees, enterprise research fees, etc. incurred by the administrative department shall be debited to the subject of "management expenses" and credited to the subjects of "bank deposits" and "R&D expenditures".