this expenditure belongs to the management expense-welfare expense account.

the purchase of dormitory beds for employees is counted as the non-monetary welfare expenses of housing provided by enterprises for employees, and should be included in the management expenses-welfare expenses.

Welfare expenses mainly include all kinds of insurance, subsidies, bonuses, welfare facilities and other services provided by enterprises for employees, such as employee medical insurance, employee endowment insurance, employee living allowance and employee welfare facilities.