What subjects are included in the service charge of Meituan is introduced as follows:

Generally, the accounting entries of the service charge of Meituan are: debit: sales expenses-service charge loan: main business income. ?

1. Introduction of service fee:

Service fee is also called service price or service fee. The so-called service industry refers to the industries that provide labor services to the society with certain places, equipment and tools. Service industry usually has two concepts: narrow and broad. In the narrow sense, it only refers to the aspect of serving life and focusing on physical strength, while in the broad sense, it refers to industries engaged in various intangible productive labor, including intellectual services and physical services.

the scope of service fees, like the concept of service industry, also has a narrow sense and a broad sense. In the narrow sense, the scope of service fees only includes the prices of hotel printing, dyeing, photography and various repair services, which are generally composed of service costs, corporate profits and taxes. In the broad sense, the scope of service fees should also include lawyer fees, technical or management consulting fees, etc., and its charging standards are generally formulated by various competent departments.

II. Introduction of management expenses:

Management expenses refer to various expenses incurred by the administrative department of an enterprise for organizing and managing production and business activities. The specific items include: company funds, trade union funds, unemployment insurance premiums, labor insurance premiums, directors' membership fees, agency fees, consulting fees, legal fees, business entertainment fees, etc., which are incurred by the board of directors and administrative departments in the operation and management of the enterprise or should be borne by the enterprise in a unified way.

Management expenses belong to the period expenses, and are included in the losses or benefits of the current period when they occur. Enterprises should account for the occurrence and carry-over of management expenses through the management expense account. The debit of this account registers the management expenses incurred by the enterprise, and the management expenses transferred to this year's profit account at the end of the credit registration period. After the transfer, this account should have no balance, and the account should be accounted for in detail according to the expense items of management expenses.

Management expenses are accounted for as period expenses in accounting. Management expenses incurred by enterprises are accounted for in the management expense account, and a subsidiary ledger is set in the management expense account according to expense items, and the balance of the management expense account at the end of the period is carried forward to the profit account of this year, and there is no balance.