Wages, employee welfare expenses, depreciation expenses, office expenses, travel expenses, transportation expenses, insurance fees, rental fees, repair fees, consulting fees, litigation fees, sewage charges, greening fees, material consumption, amortization of low-value consumables, amortization of tangible assets, amortization of deferred expenses, bad debt preparation, technology transfer fees, business entertainment fees, labor fees, employee education fees, etc.
If it is accounting, it is accounted for separately according to three subjects: management expenses, operating expenses and financial expenses. 550 1 operating expenses 1. This course accounts for various expenses incurred by enterprises in the process of selling goods, including transportation fees, loading and unloading fees, packaging fees, insurance fees, exhibition fees, advertising fees, etc., as well as wages and welfare fees, expenses similar to wages, business expenses of employees of sales organizations (including sales outlets and after-sales service outlets, etc.) and other operating expenses. ) specially designed for selling the goods of this enterprise. The transportation fees, loading and unloading fees, packaging fees, insurance fees, reasonable loss in transit and sorting fees before warehousing incurred by commodity circulation enterprises are also accounted for in this account. Second, the transportation fees, handling fees, packaging fees, insurance fees, exhibition fees, advertising fees, etc. incurred by enterprises in the process of selling goods shall be debited to this account and credited to the subjects of "cash" and "bank deposit". Business expenses such as wages, welfare expenses and business expenses incurred by an enterprise in a specially established sales organization for selling goods shall be debited to this account and credited to the accounts such as wages payable, welfare expenses payable and bank deposits. Three, commodity circulation enterprises can not set up a separate "management fee" subject, and its accounting content is incorporated into this subject. The transportation fees, handling fees, packaging fees, insurance fees, reasonable loss in transit and sorting fees before warehousing incurred by commodity circulation enterprises in the process of purchasing commodities shall be debited to this account and credited to such subjects as "cash" and "bank deposit". Four, this course should be set up according to the cost of subsidiary ledger, detailed accounting. Five, at the end of the period, the balance of the undergraduate project should be transferred to the "profit this year" subject, and there is no balance in this subject after the carry-over. 5502 management fee 1. This course accounts for the management expenses incurred by the enterprise for organizing and managing the production and operation of the enterprise, including the company's funds (including the salary, repair expenses, material consumption, amortization of low-value consumables, office expenses, travel expenses, etc.). ), trade union funds, unemployment insurance premiums, labor insurance premiums and directors' membership fees (including directors' allowances and conference fees, etc.). ). Vehicle and vessel use tax, land use tax, stamp duty, technology transfer fee, mineral resources compensation fee, intangible assets amortization, employee education funds, research and development fees, sewage charges, inventory losses or inventory gains (excluding inventory losses that should be included in non-operating expenses). Bad debt reserve and inventory depreciation reserve. Two, the administrative department staff wages and welfare expenses, debit the subjects, credited to the "wages payable" and "welfare payable" subjects. Depreciation of fixed assets accrued by the administrative department shall be debited to this account and credited to the "accumulated depreciation" account. Pay for office expenses, repairs, utilities, etc. , debit the subjects, credit "bank deposits" and other subjects. When paying unemployment insurance premiums and labor insurance premiums, debit the subject and credit the subject of "bank deposit". When paying business entertainment expenses, agency fees, consulting fees, legal fees, technology transfer fees, employee education funds, and research and development expenses, debit this account and credit it to "bank deposits" and other subjects. According to the provisions of the calculation of mineral resources compensation fees payable, debit the subjects, credited to "other accounts payable" subjects. According to the provisions of the calculation should be handed over to the trade union department of trade union funds, debit the subjects, credited to the "other accounts payable" subjects. Calculate the property tax, vehicle and vessel use tax and land use tax payable according to the regulations, debit the subject and credit the subject of "tax payable". When intangible assets and long-term prepaid expenses are amortized according to regulations, the "intangible assets" account shall be debited and the "long-term prepaid expenses" account shall be credited. The bad debt reserve and inventory depreciation reserve accrued according to regulations shall be debited to this account and credited to the account of "bad debt reserve and inventory depreciation reserve". Three, commodity circulation enterprises can not set up this course, undergraduate accounting content can be incorporated into the "non-operating expenses" subject. Four, this course should be set up monthly expense ledger, detailed accounting. Five, at the end of the period, the balance of the undergraduate project should be transferred to the "profit this year" subject, and there is no balance in this subject after the carry-over. 5503 financial expenses 1. This course accounts for the expenses incurred by enterprises to raise funds needed for production and operation, including interest expenses (less interest income), exchange losses (less exchange gains) and related handling fees. Borrowing expenses incurred by special loans for the purchase and construction of fixed assets, which should be capitalized according to regulations before the fixed assets reach the scheduled usable state, are not included in the accounting scope of this account. Two, the occurrence of financial expenses, debit the subjects, credited "accrued expenses", "bank deposits", "long-term loans" and other subjects. Interest income and exchange income that should be deducted from the financial expenses incurred shall be debited to such subjects as "bank deposits" and "long-term loans" and credited to this account. Three, this course should be set up according to the cost of subsidiary ledger, detailed accounting. Four, at the end of the period, the balance of the undergraduate project should be transferred to the "profit this year" subject, and there is no balance in this subject after the carry-over.