Management expenses refer to various expenses incurred by enterprises for organizing and managing production and operation. Enterprises should set up the subject of "management expenses" to calculate the occurrence and carry-over of management expenses. Debit the management expenses incurred by the registered enterprise of this subject, and credit the management expenses transferred to the "profit of this year" subject at the end of registration. The start-up expenses incurred by an enterprise during the preparation period, including staff salaries, office expenses, training fees, travel expenses, printing fees, registration fees and borrowing costs not included in the cost of fixed assets, shall be debited to the subject of "management expenses", credited to the subject of "bank deposits" and credited to the subject of "management expenses" and credited to the subject of "employee salaries payable". Depreciation of fixed assets accrued by the administrative department of the enterprise shall be debited to the subject of "management expenses" and credited to the subject of "accumulated depreciation". Trade union funds, directors' dues (including board members' allowances, conference fees and travel expenses, etc.). ), agency fees, consulting fees (including consulting fees), legal fees, business entertainment fees, technology transfer fees, research fees undertaken by administrative departments, etc., debit the "management fees" subjects and credit the "bank deposits" and "R&D expenditures" subjects.