1, fines and compensation
Fines and compensation paid by enterprises for violating laws and regulations, contract provisions or other reasons.
2. Asset impairment loss
Fixed assets, intangible assets and long-term equity investments that have been tested for impairment. , the confirmed asset value decreases.
3. Loss on exchange of non-monetary assets: The loss caused by the fact that the fair value of the exchanged assets is lower than the book value when an enterprise exchanges non-monetary assets.
4. Investment losses
The losses caused by enterprises' foreign investment include stock investment, bond investment and real estate investment.
5. Donation expenditure
Donation expenditure of enterprises to public welfare organizations and charities.
6. Bad debt losses
Losses caused by enterprises writing off accounts receivable, other receivables and other unrecoverable funds.
7, litigation costs
Legal fees, legal fees and other expenses incurred by enterprises due to legal proceedings.
8. R&D expenses
The expenses incurred by enterprises in R&D activities include personnel salaries, materials fees, test fees, etc.
Non-operational expenditure
Non-operating expenses refer to the expenses incurred by an enterprise that are not directly related to its business activities. These expenditures usually do not have a direct impact on the main business of the enterprise, but will have an impact on the financial situation and operating results of the enterprise.
This includes non-current assets losses, such as non-current assets disposal losses, non-monetary assets exchange losses and debt restructuring losses. Loss of intangible assets, such as loss of selling intangible assets, provision for impairment of fixed assets, provision for impairment of intangible assets, etc. Inventory losses, such as fixed assets inventory losses, inventory losses, etc. ; Expenditure on charitable donations and other extraordinary losses.
Enterprises should account for these expenses through the subject of "non-operating expenses". Debit indicates the directly accounted amount of non-operating expenses, indicating the increase of the account, and credit indicates the decrease and carry-over amount of the account.