If it is other EIA, it is included in the management fee; If it is a technical environmental assessment, it is included in the research and development expenditure; If it is an internal project EIA, it will be included in the project under construction.
Management expenses belong to the period expenses and are included in the current profit and loss when incurred.
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.
Extended data management cost processing method
Direct payment fee
The main businesses that directly pay the expenses include entertainment expenses, audit fees, attorney fees, etc.
Transfer amortization expense
Items belonging to transfer amortization expenses include depreciation expenses, amortization expenses of low-value consumables, amortization expenses of intangible assets and bad debt provision.
prepaid expense
Prepaid expenses mainly refer to the repair expenses of fixed assets.
Accrued unpaid expenses
Accrued expenses payable refer to the expenses that should be borne by the current period and paid by withholding in subsequent periods. For example, enterprises choose the pre-calculation method to calculate the major repair cost of fixed assets.
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