Which accounting subject and specific accounting entry should the elevator inspection fee be included in? thank you

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

Management expenses refer to the expenses incurred by the administrative department of an enterprise for organizing and managing production and business activities. Management expenses belong to the period expenses and are included in the current profit and loss when incurred.

Management fees include the following.

Wages and additional wages and welfare expenses incurred by various departments of the company shall be charged according to the facts, and the amount shall not exceed the allowable deduction of 65,438+04% of employees' wages payable, and the excess shall be subject to tax adjustment. ..

Trade union funds The funds for trade union activities set aside by the company according to 2% of the wages payable.

According to 2.5% of the wages payable, the employee education funds shall be accrued. The expenses mainly include training materials, teachers' fees, outsourcing training fees, travel expenses for training teachers and outsourcing trainers, transportation expenses, training consumables and spare parts, etc. The housing provident fund paid by the housing provident fund company for employees is based on the post skill salary, and the accrual ratio is company 10% and individual 10%.

The endowment insurance premium paid by the company for employees is accrued by 20% for the company and 8% for the individual (the individual part is deducted from the individual salary).

Unemployment insurance premium The unemployment insurance premium paid by the company for employees and the medical insurance premium paid by the company for employees, of which the individual part is deducted from the individual salary.

Depreciation expense The depreciation expense accrued by the company for various fixed assets (including houses, fences, roads and equipment), office facilities, vehicles, etc. in the current month for non-production, sales and business purposes.

Office expenses The expenses and material consumption incurred by various departments of the company due to office needs mainly refer to office supplies, office consumables, signs, seals, design drawings and internal business publicity (such as banners and publicity supplies for various activities).

Travel expenses The travel expenses incurred by various departments of the company include travel expenses, accommodation fees, crossing the bridge, meeting fees, subsidies, travel expenses, travel expenses of overseas personnel, visiting relatives according to the contract, and visiting relatives of spouses in the company.

Transportation expenses incurred by various departments of the company, including overtime, early meeting transportation and shuttle bus.

Repair expenses: expenses for repairing various fixed assets (including houses, fences, roads and equipment), office facilities and vehicles (excluding working vehicles of various departments), such as spare parts, tools, auxiliary materials, outsourced maintenance expenses, etc.

Transportation expenses incurred by various departments of the company (excluding sales department), electricity and water charges incurred by the office department of the company. Water and fare incurred by the company's leaders and departments' vehicles, and gasoline, road maintenance fees, annual inspection fees and road maintenance fees of all the company's vehicles (including transport vehicles). (Vehicle insurance belongs to property insurance)

Business entertainment expenses, such as tea and entertainment expenses. , for use by non-sales entertainment companies.

Test and inspection fee: the material consumption of destructive test, laboratory test, road test and other tests in the process of production, quality inspection and quality improvement. (excluding the test consumption in the production process) The road test includes the toll for crossing roads and bridges and personnel subsidies. Office furniture, such as office desks and chairs, tool cabinets, bicycles, etc. , which is needed by the production and operation of low-value consumable companies and does not meet the accounting standards for fixed assets (the value is below 2,000 yuan or the service life is below one year).

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

The expenses incurred by a book company for purchasing books, magazines, newspapers, etc. (The design fee is included in the office fee accounting)

Cleaning expenses: materials consumed by cleaning companies and expenses incurred by outsourcing cleaning companies.

The expenses incurred by the security company in outsourcing the security company and the expenses incurred in purchasing fire-fighting consumables.

Technical development expenses The expenses incurred by the company in the technical research and development of new products, new materials and new parts include the salaries, travel expenses and office expenses incurred by the personnel serving the technical development projects.

Insurance expenses incurred by property insurance companies for their various assets.

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

Printing expenses The expenses incurred by the company in printing various internal documents, such as forms, documents, letters and business cards.

Environmental protection fees, sewage charges paid by the company, review fees, etc.

Bad debt losses are included in profit and loss when bad debt reserves are accrued.

Greening expenses related expenses incurred by the company for greening.

Intangible assets and long-term deferred expenses amortize the expenses of intangible assets and deferred assets amortized by the Company.

Taxes should be included in the profit and loss of tax expenses (such as stamp duty, local water conservancy funds, vehicle and vessel use tax, etc.). )

Fuel cost, expenses incurred by boiler room and other auxiliary units for lighting and heating of all departments of the company.

Recruitment expenses incurred by the company's human resources department in the process of employee recruitment, such as: site use fee, applicant's travel expenses to the company, medical examination fee, recruitment advertisements in newspapers and magazines, etc. (excluding the travel expenses and telephone charges incurred by the company's recruiters. )

Postal expenses such as postal parcels, letter fees and express delivery fees incurred in the production and operation of postal enterprises.

Communication expenses The telephone and fax expenses incurred by the company's landline and mobile phones (mobile phones, PHS, fax machines below 2000 yuan) and the expenses incurred in purchasing and maintaining the above equipment.

The expenses incurred by the company for suing or responding to the lawsuit.

Expenses incurred by the board of directors and its members to perform their functions, such as travel expenses and meeting expenses.

Inventory depreciation reserve is calculated according to inventory cost, variable present value and withdrawal amount.

Labor insurance, resettlement, severance, pension, death and funeral expenses, etc.

Property management fees The expenses incurred by entrusting an internal or outsourced property management company to manage the property used by the company for administrative management.

Expenses for cold protection and warmth preservation of various departments of the company.

Superior management fee The management fee that the company should pay according to the articles of association and the contract.

Rental expenses: equipment and house rental expenses paid by the company for operation and management (including house rental expenses of overseas offices).

The meeting fee accounts for the expenses of relevant personnel of the functional departments of the company attending various meetings.

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

Import and export fees: transportation and miscellaneous fees incurred by import and export commodities.

Medical assistance expenses paid by medical assistance companies for employees.

Industrial injury insurance accounts for the industrial injury insurance expenses purchased by the company for employees who formally sign labor contracts.

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