1. The technical service fee of the company account is included in the management fee account; \x0d\2。 The specific entries are as follows: \x0d\ Debit: management fee-technical management fee \x0d\ Loan: bank deposit/cash \x0d\3. Management fee refers to all kinds of expenses incurred by the administrative department of an enterprise for organizing and managing production and business activities. Including: start-up expenses, company funds, trade union funds, directors' dues, legal fees, business entertainment expenses, property taxes, travel taxes, land use taxes, stamp duties, and technology transfer fees incurred in the operation and management of enterprises or borne by enterprises.