1. Financial expenses refer to the expenses incurred by enterprises to raise funds needed for production and operation; Specific items include: net interest expenditure (the difference between interest expenditure and interest income), net exchange loss (the difference between exchange loss and exchange income), handling fees of financial institutions and other expenses incurred for raising production and operation funds.
2. Management expenses Management expenses refer to various expenses incurred by the enterprise administrative department for organizing and managing production and business activities; The specific items include: company funds and trade union funds incurred by the board of directors and administrative departments in the operation and management of the enterprise, or which should be borne by the enterprise in a unified way.
3. Sales expenses Various expenses incurred in the process of selling materials and providing services, including insurance premium, packaging fee, exhibition fee, advertising fee, product maintenance fee, expected loss of product quality assurance, transportation fee, loading and unloading fee, etc. Wages of personnel in the process of selling goods and sales organizations (including sales outlets and after-sales service outlets, etc.). ) specially set up to sell the goods of enterprises.
Accounting of operating expenses:
This course accounts for various expenses incurred by enterprises in the process of selling materials and providing services, including insurance premium, packaging fee, exhibition fee and advertising fee, commodity maintenance fee, expected loss of product quality assurance, transportation fee and handling fee. , as well as the operating expenses of sales organizations (including sales outlets, after-sales service outlets, etc.) such as personnel salaries, business expenses and depreciation expenses. ) specially designed for selling the goods of this enterprise.