Which accounting account should the elevator inspection fee be included in? What are the specific accounting entries? Thanks

The elevator inspection fee should be included in the management fee.

Administrative expenses refer to various expenses incurred by the enterprise's administrative department to organize and manage production and operation activities. Management expenses are period expenses and are included in losses or profits in the current period in which they are incurred.

Administrative costs include the following.

Salaries and surcharges: The wages and welfare expenses incurred by various departments of the company. Welfare expenses are paid truthfully. The deduction is allowed not to exceed 14% of the employee salary payable. The excess will be subject to tax adjustment..

Trade union funds. The company accrues funds for trade union activities based on 2.5% of the salary payable

Employee education funds are used for employee education expenses based on 2.5% of the salary payable. The scope of expenditures mainly includes training material fees, teachers Fees, outsourcing training fees, travel expenses, transportation expenses, etc. for training teachers and outsourcing training personnel, consumables and spare parts used for training, etc. Housing provident fund The housing provident fund paid by the company for its employees is based on the job skills salary. The accrual ratio is 10 for the company and 10 for the individual (the personal part is deducted from the personal salary).

The pension insurance premium paid by the company for employees, the accrual ratio for the company is 20 and the individual is 8 ( The personal part is deducted from personal wages).

Unemployment insurance premiums are unemployment insurance premiums paid by the company for employees. Medical insurance premiums are paid by the company for employees. The personal part is deducted from personal wages.

Depreciation expenses are accrued by the company for various fixed assets (including houses, walls, roads, equipment), office facilities, and transportation vehicles used for non-production and sales operations in the current month.

Office expenses company The expenses and material consumption incurred by each department due to office needs mainly refer to office supplies, office consumables, signs, seals, design drawing fees, internal business promotion (such as banners and various event promotional supplies), etc.

Travel expenses Business trip expenses incurred by various departments of the company, including vehicle, boat and air fares, accommodation fees, road and bridge tolls, conference fees, subsidies, business trip taxi fees, and business trip expenses with cars. Business trip expenses for overseas personnel shall be as stipulated in the contract. Expenses for visiting relatives and expenses for spouses coming to the company to visit relatives, etc.

Transportation expenses Intra-city transportation expenses incurred by various departments of the company, including overtime, morning meeting transportation expenses and shuttle bus fees, etc.

Repair expenses Various repair expenses incurred by the company's departments such as spare parts, tools, auxiliary materials, outsourcing maintenance fees, etc. for various fixed assets (including houses, walls, roads, equipment), office facilities, transportation tools (excluding vehicles used by each department for work), etc.

Transportation expenses incurred by company departments (excluding sales department), water and electricity expenses incurred by various office departments of the company, water expenses, vehicle expenses, gasoline expenses incurred by company leaders’ cars and department work cars, road maintenance expenses, vehicle maintenance fees, annual inspection fees and road maintenance fees for all company vehicles (including transportation vehicles). (Vehicle insurance belongs to property insurance premiums)

Business entertainment expenses The company spends on non-sales business entertainment expenses , such as tea, reception meal expenses, etc.

Test and inspection fees include destructive tests, laboratory tests, road tests and other material consumption that occur during the company's production, quality inspection, and quality improvement processes. (Does not include material consumption. Including test consumption in the production process) road tests include road tolls and personnel subsidies, etc. Low-value consumables required by the company for production and operation do not meet the fixed asset accounting standards (the value is less than 2,000 yuan or the use period does not exceed one year) ) office equipment, such as desks and chairs, tool cabinets, bicycles, etc.

Labor protection fees are expenses incurred by various departments of the company for labor protection, such as labor protection gloves, safety helmets, heatstroke prevention and cooling supplies, etc. .

Library and Materials Expenses: Expenses incurred by the company for purchasing books, materials, magazines, newspapers, etc. (Design drawing fees are included in office expense accounting)

Cleaning and sanitation expenses: Company cleaning Materials consumed in work and expenses incurred by outsourcing cleaning companies.

Security and fire protection expenses incurred by outsourced security companies and expenses incurred in purchasing fire-fighting consumables.

Technical development Expenses incurred by the company for the research and development of new products, new materials, and new parts, including wages, travel, office expenses and other expenses incurred by personnel serving technology development projects.

Property insurance premiums are the insurance expenses incurred by the company in insuring various assets of the company.

Consulting fees The expenses incurred by the company in auditing, technical consulting, project review, etc.

Use.

Printing fee The cost incurred by the company in printing various internal documents during production and operation, such as forms, documents, letters, business cards, etc.

Environmental protection fee paid by the company Sewage discharge fees, review fees, etc.

Bad debt losses are included in the profit and loss when making provision for bad debts

Greening fees Related expenses incurred by the company for greening

Amortization of intangible assets and long-term deferred expenses The company amortizes the expenses of intangible assets and deferred assets

Taxes should be included in the profits and losses (such as stamp duty, local water conservancy fund, vehicle and vessel use tax, etc. )

Fuel expenses, boiler rooms and other auxiliary units are used by various departments of the company for lighting, heating and other purposes.

Recruitment fees The company’s human resources department is responsible for the expenses incurred during the employee recruitment process. Expenses. Such as: venue usage fees, travel expenses for candidates to come to the company, physical examination fees, recruitment advertisements in newspapers and magazines, etc. (excluding travel, telephone charges, etc. incurred by company recruiters)

Postal charges company Postal parcels, letter fees and EMS fees incurred in production and operation

Communication expenses Telephone and fax expenses and purchases of the company's landline and portable phones (mobile phones, PHS, fax machines less than 2,000 yuan) , the cost of repairing the above equipment.

Litigation expenses Expenses incurred by the company for suing or responding to litigation

Board of Directors fees Expenses incurred by the board of directors and its members to perform their functions, such as travel expenses , conference fees, etc.

The amount of provision for inventory depreciation is calculated based on the inventory cost and realizable value, and the amount that has been withdrawn

Labor insurance premiums, relocation expenses, severance pay, Pensions, death and funeral expenses, etc.

Property management fees are the expenses incurred by the company for administrative management of the properties in-house and outsourced management by the property company.

Cold protection and heating expenses for each company Expenses spent by the department for cold protection and warmth

Superior management fees The management fees that the company should pay in accordance with the company's articles of association and contract agreements.

Lease fees Equipment and house rental fees paid by the company for operation and management (Including house rental fees for overseas offices)

Conference fees are used to calculate the expenses incurred by relevant personnel of the company’s functional departments to attend various meetings.

Business promotion expenses are used by the company Expenses for corporate image and product promotion that are not included in operating expenses.

Import and export fees and miscellaneous transportation expenses incurred for imported and exported goods.

Medical assistance paid by medical assistance companies for employees Expenses.

Work-related injury insurance premium accounting company purchases work-related injury insurance expenses for employees who have formally signed labor contracts.

Expenses other than the above expenses incurred by other company departments.