Borrow: Non-operating Expenses 10.5
Credit: Administrative Expenses 10.5
2. Leasehold equipments (except for finance leases) are not allowed to depreciate the fixed assets, and depreciation provided is recommended to be adjusted:
Borrow: Accumulated Depreciation 25
Credit: Administrative expenses 25
3. Interest income, not accounted for, should be required to make adjustments:
Borrow: bank deposits 2.5
Credit: financial expenses 2.5
4. Employee living water and social amortization, included in the administrative expenses do not comply with the regulations, should be recommended for adjustment:
Borrow: non-operating expenses 3
Other receivables 87
credit: administrative expenses 90
(enterprises organize their own staff rest and recuperation, such as car and boat accommodation 0.56 million, belonging to the enterprise employee welfare expenditures, can be charged in administrative expenses)
The above for the owner's reference.