the maintenance parts of catering enterprises are included in the account of "management expenses-maintenance expenses"

management expenses refer to various expenses incurred by the administrative department of the enterprise for organizing and managing production and business activities. Including: start-up expenses incurred during the preparation of the enterprise, company funds, trade union funds, directors' dues, legal fees, business entertainment expenses, property tax, travel tax, land use tax, stamp duty and technology transfer fees incurred by the board of directors and administrative departments in the operation and management of the enterprise or borne by the enterprise.

management expenses belong to the period expenses, and are included in the profits and losses of the current period when they occur.

this course accounts for the management expenses incurred by small enterprises in organizing and managing their production and operation. For example, the administrative departments of small enterprises incurred company funds (including salaries, repair fees, material consumption, amortization of low-value consumables, office expenses and travel expenses, etc.), unemployment insurance premiums, labor insurance premiums, agency fees, consulting fees (including consulting fees), legal fees, business entertainment fees, property taxes, vehicle use taxes, land use taxes, stamp duty, technology transfer fees, and so on. Staff education expenses, research and development expenses, sewage charges, inventory losses or gains (excluding inventory losses that should be included in non-operating expenses), provision for bad debts, provision for inventory depreciation, etc.