Unit advertising plaque

1. Positive answer
The company billboard production fee is included in the publicity fee or other items of management expenses. Administrative expenses refer to various expenses incurred by the enterprise's administrative department to organize and manage production and business activities. The specific items included are: company funds, labor union funds, unemployment insurance pre miums, labor insurance pre miums, board of directors fees, hiring intermediary agency fees, and consulting fees that are incurred by the company's board of directors and administrative departments in the operation and management of the company, or that should be borne by the company. expenses, litigation fees, business entertainment expenses, office expenses, travel expenses, postage and telecommunications expenses, greening expenses, management personnel salaries and welfare expenses, etc.
2. Analysis
Administrative expenses are period expenses, which are included in the losses or profits of the current period when they are incurred. Enterprises should calculate the occurrence and carry-forward of administrative expenses through administrative expense accounts. The debit side of this account registers various administrative expenses incurred by the enterprise, and the credit side registers the administrative expenses transferred to the profit account of this year at the end of the period. There should be no balance in this account after the transfer. This account is calculated in detail according to the expense items of administrative expenses.
3. What are the methods of handling fees?
1. Direct payment expenses: The main businesses that are direct payment expenses include entertainment expenses, audit fees, litigation fees, land use, stamp duty, vehicle and vessel use tax, etc.
2. Transfer amortization expenses: Items belonging to transfer amortization expenses include depre ciation expenses, amortization expenses of low-value consumables, amortization expenses of intangible assets, and provision for bad debts, etc.
3. Prepaid and amortized expenses: Prepaid and amortized expenses mainly refer to the repair costs of fixed assets.
4. Accrual of expenses payable: Accrual of expenses payable refers to expenses that should be borne by the current period and paid in subsequent periods using the accrual method. For example, an enterprise chooses the accrual method to calculate fixed asset overhaul expenses and employee education funds accrued by the enterprise.