Toll, gas, telephone and catering expenses are recorded as operating expenses and management expenses.

Provide an accounting method for production enterprises:

1, toll phone:

The toll of production vehicles is included in: production cost-management cost.

Management vehicle tolls are included in: management expenses-travel expenses.

2. Refueling fee

The fuel cost of production vehicles is included in: production cost-material cost.

The fuel cost of managing vehicles is included in: management fee-material fee.

3. Telephone charges

Included in management expenses-office expenses

4. Food and beverage expenses

Included in management expenses-business entertainment expenses