Под операциями с подотчетными лицами понимаются операции по выдаче денежных средств из кассы на хозяйственные расходы, расчеты по командировочным расходам.

Какого-то перечня с разбивкой этих самых хозяйственных расходов в тексте нет, поэтому я затрудняюсь с выбором варианта. General expenses? Administrative expenses? Office expenses?

Встречала на форуме в похожем контексте maintenance, но меня смущают ассоциации с тех. обслуживанием. Буду благодарна за совет.

The term "miscellaneous expense," applied generally, can refer to any expense that does fit other categories within financial records. For example, if you made a monthly budget to keep track of your living expenses and created categories for rent, utilities, food, transportation and entertainment, you might list the cost of buying a family member a birthday present as a miscellaneous expense as it does not fit into any other category.

Miscellaneous Business Expenses on Schedule C
The term "miscellaneous" is defined as "various, diverse, mixed," and we usually use it for circumstances when we can't figure out what category to put an item in. Schedule C lists specific business expenses that you can deduct, on Lines 8 through 26, then "Other expenses" on Line 27a. The "other expenses" are miscellaneous.

When you have determined which expenses will be included in "Other expenses, Line 27a" you will need to list these expenses in detail on Part V of Schedule C, then transfer the total to Line 27a. The more detail, the better.

What Expenses Are "Miscellaneous?
All of your business expenses must fit into either a specific category (lines 8 through 26) or in "other expenses (line 27a). When you complete Schedule C, start by looking at all of your business expenses from your end of year Income Statement (P&L).

Put expenses into specific categories where possible. The categories on your P&L should match the categories of specific expenses on Schedule C. If they don't match, take some time to put all your year-end totals for expenses into these categories. Only those expenses that don't fit neatly into categories go into "Other expenses (miscellaneous).

Это оптимально, когда выкладка, перечень всех расходов, и в списке эта категория тоже идет отдельным пунктом. Но просто взять и перевести "хозяйственные расходы" как "Other expenses", что-то не совсем звучит.

Нет, сюда и рент входит, и зарплаты офисным рааботникам, и оборудование.

http://accounting-simplified.com/petty-cash.html

"Accounting for Petty Cash

Businesses generally keep small amounts of cash to meet small miscellaneous payments such as entertainment expenses and stationery costs. Such payments are generally handled by a petty cash imprest system whereby an amount of 'Float' is fixed. This is the maximum amount of cash that can be held at any time. Each time cash level runs low, the petty cash imprest is injected with cash by drawing a cheque. The amount of reimbursement is equal to the expenses paid through petty cash since the time of last reimbursement. Petty cash balance after reimbursement reverts to back to the level of the float."