1. outsourced materials: raw materials, main materials, auxiliary materials, semi-finished products and outsourced turnover materials (such as packaging materials and low-value consumables, etc.) purchased by enterprises to produce products and provide industrial services;
2. Purchased fuel: all kinds of purchased solid, liquid and gas fuels consumed by enterprises for producing products and providing services;
3. Outsourcing electricity: all outsourced electricity, steam and other electricity consumed by enterprises for producing products and providing services;
4. Employees' salaries: employees' salaries, welfare expenses, various social insurances and housing accumulation funds incurred by enterprises for producing products and providing services;
5. Depreciation expense: the depreciation expense of fixed assets accrued by the production unit (workshop, branch factory) of the enterprise according to the regulations;
6. Other expenses: expenses incurred by enterprises for producing products and providing services that do not belong to the above elements. Such as office expenses, travel expenses, utilities, insurance, etc.
Legal basis:
Article 6 of People's Republic of China (PRC) Company Law
To establish a company, it shall apply to the company registration authority for registration of establishment according to law. Those that meet the conditions for establishment as stipulated in this Law shall be registered as limited liability companies or joint stock limited companies respectively by the company registration authority; Those who do not meet the conditions for establishment as stipulated in this Law shall not be registered as a limited liability company or a joint stock limited company.
Where laws and administrative regulations stipulate that the establishment of a company must be approved, the approval procedures shall be handled according to law before the company is registered.
The public may apply to the company registration authority to inquire about the registered items of the company, and the company registration authority shall provide inquiry services.