1. The purchase of non-slip PVC plastic floor mats for offices is included in the "administrative expenses" account, and the accounting treatment is,
Debit: administrative expenses
Tax payable Fees - value added tax payable (input tax)
Credit: bank deposits, etc.
2. "Guidelines for the application of accounting standards for companies - Accounting subjects and main accounting treatments" (Ministry of Finance and Accounting [2006] No. 18), the content of management expense accounting includes start-up expenses incurred by the company during the preparation period, company funds committed by the board of directors and the administrative department in the operation and management of the company or which should be borne by the company (including the administrative department Salaries and social charges of employees, consumption of materials, depreciation of conslow value goods, office expenses and travel expenses, etc.), union funds, board fees (including board member allowances, meeting expenses and travel expenses , etc.), recruitment agency fees, consulting fees (including consulting fees), litigation fees, business representation fees, property taxes, vehicle and use taxes ship fees, land use taxes, stamp duties, technology transfer fees, mineral resource compensation fees, research fees, sewage discharge fees, etc.