What themes were recorded in the Dragon Boat Festival?

Operating expenses or management expenses.

According to the inquiry of accounting school, in financial accounting, the expenses of property Dragon Boat Festival activities can be recorded as "operating expenses" or "management expenses", depending on the accounting system and accounting standards of the property company. Dragon Boat Festival activities are usually to promote the publicity and customer satisfaction of property companies, so they can be listed as operating expenses. If the property company regards the Dragon Boat Festival as an activity of corporate culture construction and employee motivation, the expenses can be classified as management expenses.

No matter which subject is recorded, it is important to ensure that the recording and reimbursement of expenses comply with relevant financial and tax regulations. Expense records should be detailed and accurate, and supported by corresponding bills and vouchers.