1. When the enterprise incurs administrative expenses and obtains the corresponding invoice:
Debit: management expenses
Tax payable - VAT payable (input tax)
Credit: bank deposit
2. When the enterprise pays the staff salaries of the administrative department:
Debit: management expenses
Credit: payroll payable
3. When an enterprise accrues depreciation of fixed assets of the administrative department:
Debit: management expenses
Credit: accumulated depreciation
The "administrative expenses" account for the administrative expenses incurred by the enterprise for organizing and managing the production and operation of the enterprise, including the start-up expenses incurred by the enterprise during the preparation period, and the company funds incurred by the board of directors and the administrative department in the operation and management of the enterprise that should be borne by the enterprise in a unified manner.