Office expenses refer to office expenses such as stationery, printing, posts and telecommunications, office supplies, newspapers and magazines consumed by the basic production workshop. The accounting contents of office expenses include: stationery and paper printed materials used by production management departments (including printing fees and purchase fees of various regulations, systems, reports, bills and account books), newspaper and magazine fees, books and materials fees, post and telecommunications fees (including stamps, postage, telegraph fees, telephone charges, local telephone installation fees, telephone rents other than dispatching communication telephones), and bank settlement documents fees.