1. When receiving the expense reimbursement form and the corresponding invoice:

Borrow: management expense (charged to related subjects according to the department where the expense belongs)

Taxes payable-VAT payable (input tax)

Loan: bank deposit

2. Carry forward the current year's profit:

Borrow: current year's profit

Loan: management expense (. Management expenses refer to various expenses incurred by the administrative department of an enterprise for organizing and managing production and business activities. Taxes payable refer to all kinds of taxes payable by enterprises according to the operating income and realized profits obtained in a certain period of time and in accordance with the provisions of the current tax law.