the decoration expenses of the hotel can be directly recorded in the management expenses of the financial statements by the enterprise.

management expenses refer to the expenses incurred by the administrative departments of enterprises to provide various supporting services for the management and organization of production and operation, including salaries and welfare expenses of managers, first-class depreciation expenses of companies, repair expenses, technology transfer expenses, amortization expenses of intangible assets and deferred assets, and other management expenses (office expenses, travel expenses, labor insurance expenses, land use tax, etc.). Management expense is a kind of period expense, which mainly refers to all kinds of expenses incurred by the administrative departments of enterprises to provide various supporting services for organizing and managing production and business activities. The specific items include: headquarters (company) funds (including headquarters managers' salaries, employee welfare expenses, travel expenses, office expenses, depreciation expenses, repair expenses, material consumption, amortization of low-value consumables, etc.), research and development expenses (technology development expenses), labor protection expenses, business entertainment expenses, trade union funds, employee education expenses, shareholders' meeting and directors' dues, promotion of start-up expenses, and so on. Compensation for land loss), bad debt loss, stamp duty and other taxes, fire protection fees, greening fees, sewage charges, foreign affairs fees and costs of legal, financial, data processing and accounting affairs (consulting fees, legal fees, agency fees, registered trademark fees, etc.).

in order to check and supervise the occurrence and carry-over of management expenses, our enterprise should set up the subject of "management expenses". The management expenses incurred by the debit registration enterprise of this subject, and the management expenses transferred to the "profit of this year" subject by the credit registration at the end of the month, should generally have no balance at the end of the month.