The annual meeting expenses of the company can be included in the management expense account, and the employee welfare expenses can be set in the secondary detailed account. When expenses occur, the accounting entries are: \x0d\ debit: management expenses-employee welfare expenses \x0d\ loan: bank deposit/cash on hand \ x0d \ x0d \ management expenses refer to various expenses incurred by the administrative department of the enterprise for management and organization, and belong to one of the period expenses. \ x0d \ x0d \ Detailed account setting and description of management expenses: \x0d\ 1. Management expenses-salaries: salaries, bonuses and temporary salaries of all administrative personnel (temporary salaries are directly included when incurred); Including overtime, duty pay \x0d\ 2, management expenses-employee welfare expenses: welfare expenses of logistics department (including canteen and clinic), medical examination expenses, employee welfare expenses paid on holidays, subsidies for employees in difficulty, cooling expenses and all other expenses related to employee welfare; When it happens, the voucher is directly included, including accrued rights and interests; \x0d\ 3。 Management expenses-business entertainment expenses: all expenses for entertainment purposes, including cigarettes, wine, meals, shopping gifts and other forms of entertainment bills, are directly recorded in \x0d\ 4. Management expenses-post and telecommunications expenses: all fixed-line and mobile phone and network expenses of the company, including letters and express delivery expenses, must be recorded by regular telephone charges, receipts and recharge invoices; \x0d\ 5。 Management expenses-travel expenses: fares, subsidies, taxis and other expenses. All employees in the administrative department and logistics department who are on business trips and in the field; \x0d\ 6。 Management expenses-directors' membership fees: allowances for board members, meeting fees and meeting travel expenses; \x0d\ 7。 Management expenses-office expenses: small office supplies, printing expenses, photocopying expenses, books and newspapers expenses, transportation expenses, computer supplies such as hard disks, CDs and floppy disks, sockets and other maintenance accessories, including office supplies received from warehouses; \x0d\ 8。 Management expenses-fare: the fare of administrative personnel, including maintenance expenses such as maintenance, refueling and tolls; \x0d\ 9。 Management expenses-amortization of low-value consumables, amortization of intangible assets and start-up expenses: this level 2 account refers to the carry-over account of "amortization of low-value consumables, intangible assets, start-up expenses and deferred assets" used by the management department for amortization; \x0d\ 10。 Management cost-labor insurance premium: part of the insurance premium borne by the employee insurance enterprise and part of the insurance premium directly compensated by the enterprise; \x0d\ 1 1。 Management expenses-transportation and miscellaneous expenses: transportation expenses, power support and other labor and miscellaneous expenses of the management department; \x0d\ 12。 Management expenses-trade union funds: related expenses incurred by trade union activities, including office expenses, travel expenses of trade union personnel, etc. Including \x0d\ 14, management fee-R&D fee and technology transfer fee; Technical service fee \x0d\ 15, management fee-tax: stamp duty, vehicle and vessel use tax, property tax and other additional taxes included in management fee; \x0d\ 16。 Management expenses-vocational education funds: used for staff training, study, correspondence and other expenses; Including accrued and turned over; \x0d\ 17。 Management expenses-repair expenses: this second-level subject includes maintenance and installation expenses of computers, air conditioners, printers, photocopiers and fax machines, hardware upgrades, decoration expenses of office buildings and dormitories, and removal and installation expenses of office supplies of other management departments. \x0d\ 18。 Management fees-others: including audit fees, evaluation fees, legal fees, legal consultant fees, sewage charges and other expenses occasionally incurred by management departments that are not listed above.