香港公司管理费用里需要进一步分类，例如audit fee核数费、accountancy fee会计费等等。
香港公司做会计报表的时候，损益表内的管理费用需要列支出各个科目类别的费用明细，管理费用具体的明细分类可参考：
| 核数费 | audit fee |
| 会计费 | accountancy fee |
| 坏帐 | bad debts |
| 大厦管理费 | building management fee |
| 商业登记费 | business registration fee |
| 清洁费 | cleaning expenses |
| 赔偿金 | compensation fee |
| 消耗性工具 | consumable tools |
| 速递费 | courier charges |
| 折旧-装修 | dep'n-decoration |
| 折旧-家具设备 | dep'n-furniture & fixtures |
| 折旧-汽车 | dep'n-motors vehicles |
| 折旧-办公室设备 | dep'n-office equipment |
| 股息派发 | dividends paid |
| 捐款 | donation |
| 兑换差价 | exchange differences |
| 高尔夫球费 | golf expenses |
| 保险费-办公室 | insurance-office |
| 法律及专业费 | legal & professional fee |
| 牌照费 | licence fee |
| 交通费 | local travelling |
| 医疗费 | medical expenses |
| 汽车费 | motor car expenses |
| 强积金 | mpf expenses |
| 报章及杂志 | newspaper & magazines |
| 罚款 | penalty |
| 邮费 | postages & stamps |
| 文具及印刷费 | printing & stationery |
| 研究及发展费 | research & development |
| 招聘费用 | recruitment expenses |
| 租金及差饷 | rent & rates |
| 维修及保养 | repairs & maintenances-office |
| 会费 | subscription fee |
| 薪俸税支出 | salaries tax paid |
| 秘书费 | secretarial fee |
| 员工福食费-办公室 | staff messing-office |
| 杂费 | sundry expenses |
| 税款 | taxation |
| 电话费 | telecommunication expenses |
| 运费 | transportation |
| 水费、煤气费及电费-办公室 | water gas & electricity |
| 固定资产撇帐 | written off of fixed assets |
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