1, company funds, that is, enterprise managers' salaries, welfare expenses, travel expenses, office expenses, depreciation expenses, repair expenses, material consumption, amortization of low-value consumables and other funds;
2, trade union funds, that is, according to a certain proportion of the total wages of employees, funds allocated to trade unions;
3, staff education funds, that is, according to a certain proportion of the total wages of employees, for staff education and learning, improve the level of culture and technology;
4. Labor insurance premiums, that is, pensions or retirement pooling funds paid by enterprises for retired employees, price subsidies, medical expenses or medical insurance premiums, severance payments, six-month wages for sick employees, funeral subsidies for employees' deaths and pensions, and other funds paid for retirees according to regulations;
5. Unemployment insurance, that is, the travel expenses and meeting expenses incurred by the board of directors or the highest authority of the enterprise and its members in performing their duties.
Expense handling accounting:
Enterprises should account for the occurrence and carry-over of management expenses through the subject of "management expenses". The management expenses incurred by the enterprise with the debit of this account, and the management expenses transferred to the "profit of this year" account at the end of the credit registration, should have no balance after the carry-over. This course carries out detailed accounting according to the expenditure items of management expenses.
The start-up expenses incurred by the enterprise during the preparation period include personnel salaries, office expenses, training fees, travel expenses, printing fees, registration fees, etc. , debit "management fees" and credit "bank deposits"; Staff salaries of the administrative department of the enterprise shall be debited to the subject of "management expenses" and credited to the subject of "staff salaries payable"; Mineral resources compensation fees payable by enterprises according to regulations.
Debit "management fee" and credit "tax payable" and other subjects; The expenses incurred by the administrative department of the enterprise, such as office expenses, utilities, travel expenses, and business entertainment expenses, consulting fees, research fees, etc., shall be debited to the subject of "management expenses" and credited to the subjects of "bank deposits" and "research and development expenditures".
At the end of the period, the balance of "management expenses" should be transferred to "profit of this year", debited to "profit of this year" and credited to "management expenses".