Two, the specific accounting entries are:

Borrow: management fee-property fee

Loans: bank deposits

Three, the management fee refers to the expenses incurred by the administrative department of the enterprise for organizing and managing the production and business activities. Management expenses belong to the period expenses and are included in the current profit and loss when incurred. Including: start-up expenses, company expenses, trade union expenses, directors' dues, legal fees, business entertainment expenses, real estate taxes, travel taxes, land use taxes, stamp duties, and technology transfer fees incurred by enterprise administrative departments in enterprise management or borne by enterprises.