Debit: management expenses-welfare expenses

Loan: cash

Supplement: detailed account of management expenses

Salary: refers to various salaries, bonuses, wage allowances, subsidies and other wage expenses of employees in enterprise management departments.

employee welfare fund: refers to the employee welfare fund which is drawn according to 14% of the total wages of employees in the management department and the welfare fund expenditure.

depreciation expense: refers to the depreciation expense accrued for various fixed assets used by enterprise management departments.

office expenses: refers to various office expenses incurred by the enterprise management department.

Travel expenses: refers to the actual car, boat, plane, local transportation expenses, accommodation expenses, attendance allowance, meal miss allowance, driver's trip allowance and the lump sum expenses of travel expenses approved by the company.

transportation fee: refers to the transportation fee for the enterprise management department to use internal and external transportation vehicles, the rental fee for renting transportation vehicles, the bridge crossing fee, the road maintenance fee, the local transportation fee, the expenses incurred by the transportation vehicles used by the employees of the enterprise to and from work, and the boarding pass fee for the employees to and from work.

insurance premium: refers to the insurance fee that should be paid when the houses, equipment and other assets used by enterprise management departments are insured by insurance institutions.

rental fee: refers to the rent paid by the enterprise management department to rent various management assets by means of operating lease, including the rental fee for office premises and the rental fee for living premises. Does not include the rental fee for financing the lease of fixed assets.

repair costs: refers to the labor costs and material costs incurred in the repair of houses and daily office supplies used by enterprise management departments.

consulting fee: refers to the fees paid by an enterprise for conducting production technology consulting and management consulting with relevant consulting institutions due to business needs, or the fees paid to economic consultants, legal consultants and technical consultants of the enterprise.

legal fees: refers to various fees paid by an enterprise to sue or respond to the court.

sewage charges: refers to the sewage charges paid by enterprises according to the regulations of the environmental protection department, as well as the sewage charges charged for exceeding the standard.

greening expenses: refers to the sporadic expenses incurred by enterprises in greening their production and business premises. Does not include the cost of supporting greening included in the capital construction budget.

material consumption: refers to the expenses of consumable materials collected or purchased by the enterprise management department, including computer floppy disks, ribbons, accessories, office equipment accessories, etc. The cost of the purchased copy paper, printing paper, fax paper and account books, vouchers and statements purchased and printed by the accounting department is also accounted for in this account.

amortization of low-value consumables: refers to the low-value consumables collected by the enterprise management department.

Amortization of intangible assets: refers to the amortization expenses of intangible assets of enterprises, including the amortization expenses of patent rights, trademark rights, copyrights, land use rights and goodwill.

amortization of long-term deferred expenses: refers to the amortization of various long-term deferred expenses with an amortization period of more than one year.

provision for bad debts: refers to the provision for bad debts of accounts receivable accrued by enterprises.