Corporate expenses, employee education expenses, business hospitality, taxes, technology transfer fees, amortization of intangible assets, consulting fees, litigation costs, amortization of start-up costs, contributions to higher management fees, labor insurance premiums, unemployment insurance premiums, board of directors' dues, financial report auditing fees, start-up costs incurred during the preparatory period, as well as other administrative expenses need to be included in the administrative expenses.
Expanded Information
Expense treatment
1, direct payment of expenses
The main business belonging to the direct payment of expenses are hospitality, auditing fees, litigation costs and so on.
2, transfer amortization costs
The items belonging to the transfer amortization costs are depreciation, amortization of low-value consumables, amortization of intangible assets, and withdrawal of bad debt provision.
3, prepaid amortized expenses
Prepaid amortized expenses mainly refers to fixed asset repair costs.
4, prepaid expenses payable
Prepaid expenses payable refers to the use of withholding method of accounting should be borne by the current period, but in future periods to pay the expenses. Such as enterprises to choose the withholding method of accounting for major repairs to fixed assets, enterprises to provide for employee education expenses, and so on.
Baidu Encyclopedia: Administrative Expenses