★ 1. Sales expenses-salary-basic salary,-overtime.
Note: This second-level subject includes two third-level subjects, and "basic salary" refers to the total salary of regular employees in the sales department of the company after deducting "overtime pay". "Overtime pay" refers to the wages of employees in the sales department who work overtime.
★2. Sales expenses-employee welfare expenses-welfare expenses,-Medicaid
Note: This two disciplines includes two tertiary disciplines. "Welfare expenses" refer to the medical examination expenses of sales staff, subsidies for missed meals, rental subsidies, holiday gifts, wages of cleaning staff, medical expenses, heating expenses in winter, purchase of liquefied gas, etc. "Medicaid" refers to a medical fund paid by companies and individuals according to a certain proportion of wages. .
★3. Selling expenses-employee education fund
Note: This second-level subject refers to the employee education fund accrued by the sales department of the company according to a certain salary standard.
★4. Selling expenses-unemployment insurance premium
Note: This second-level subject is a kind of social insurance paid by companies and individuals in the business department according to a certain proportion of wages.
★5. Sales expenses-labor insurance.
Note: This second-level subject is a kind of social insurance paid by the company and the business department according to a certain proportion of wages.
★6. Selling expenses-union fund
Note: This second-level subject refers to the union fees paid by the company and the sales department according to a certain proportion of wages.
★7. Selling expenses-housing accumulation fund
Note: This second-level subject refers to the purchase price paid by companies and individuals according to a certain proportion of wages.
★8. Sales expenses-labor protection expenses
Note: This second-level subject refers to the expenses incurred by employees in the sales department to purchase labor insurance supplies.
★9. Sales expenses-office expenses-books and newspapers expenses-printing expenses-daily office supplies expenses-consumables expenses-others.
Note: This second-level subject includes five third-level subjects, in which "book and newspaper fee" refers to the cost of purchasing books and subscribing to newspapers and magazines by the sales department, and "printing/photocopying fee" refers to the cost of printing business cards, labor contracts and internal newspapers. And "daily office supplies" refers to office supplies and small office supplies purchased by the sales department according to the budget standard every month, as well as ribbons, ink cartridges and toner of fax machines, printers and photocopiers. "Consumable goods expenses" are limited to the expenses of purchasing coffee, tea, paper cups, purified water, mineral water and paper towels by various sales departments, and "others" include the registration fees, seal engraving fees and copying fees of sales departments.
★ 10. Selling expenses-material consumption
Note: This second-level subject includes computer supplies such as hard disks, CDs, floppy disks and maintenance accessories purchased by the sales department, and other office supplies excluding "office expenses-daily office supplies" and "low-value consumables".
★ 1 1. Sales expenses-transportation expenses
Note: This second-level subject mainly refers to the transportation expenses incurred by the sales department.
★ 12. Sales expenses-handling fee
Note: This second-level account refers to the expenses incurred by the sales department in loading and unloading goods.
★ 13. Selling expenses-packaging expenses
Note: This second-level account refers to the expenses incurred by the sales department for product packaging in the process of selling mobile phones.
★ 14. Sales expenses-advertising expenses
Note: This second-level subject refers to the advertising expenses incurred by the sales department to promote products.
★ 15. Sales expenses-rental expenses
Note: This second-level subject refers to the expenses incurred by the business department in renting houses and offices, and the property management fee of the office.
★ 16. Selling expenses-utilities
Note: This second-level subject refers to the water and electricity consumption expenses of the sales department.
★ 17. Sales expenses-post and telecommunications expenses-courier fees-Internet access fees.
Note: This two disciplines includes two tertiary disciplines. "Express delivery fee" refers to the daily express delivery fee of the management department (such as EMS), and "Internet access fee" refers to the Internet usage fee and LGE network usage fee.
★ 18. Sales expenses-telephone expenses-fixed telephone expenses-mobile telephone expenses.
Note: This second-level subject includes two third-level subjects, in which "fixed telephone fee" refers to the use fee of wired telephone in the business office and "mobile telephone fee" refers to the use fee of mobile telephone in the mobile telephone department.
★ 19. Sales expenses-travel expenses-domestic,-foreign,-local transportation expenses,-training travel expenses.
Note: This second-level subject includes four third-level subjects, in which "domestic" refers to the expenses incurred by sales personnel on business trips in China, "foreign" refers to the expenses incurred by sales personnel on business trips abroad, and "local transportation expenses" refers to the sales department.
Transportation expenses incurred by employees working in the city "training travel expenses" refers to the accommodation and transportation expenses incurred by employees during the training period of the sales department.
★20. Selling expenses-amortization of low-value consumables
Note: This second-level account refers to the carry-over expenditure of "low-value consumables" to be used in the sales department at the end of the month.
★2 1. Sales expenses-vehicle expenses-fuel expenses,-road maintenance fees,-car rental expenses,-repair expenses,-car maintenance supplies expenses,-car rental,-others.
Note: This second-level subject includes seven third-level subjects, in which "oil fee" refers to the cost of using gasoline and engine oil for vehicles in the sales department, "road maintenance fee" refers to the road maintenance fee paid by vehicles used by the sales department according to national regulations, "repair fee" refers to the maintenance fee of vehicles in the sales department, "vehicle maintenance supplies fee" refers to the daily maintenance equipment and tires purchased by the sales department for vehicles, "vehicle rental" refers to the cost of renting vehicles by the company, and "other"
★22. Sales expenses-entertainment expenses-entertainment expenses-activity funds
Note: This two disciplines includes two tertiary disciplines. "Hospitality" refers to the meal expenses incurred by the company's sales department to entertain customers, and "activity funds" refers to the expenses incurred by employees in the company's sales department for internal dinners.
★23. Cost of sales-customs declaration fee-customs declaration fee and commodity inspection fee
Note: This secondary account includes two tertiary accounts. "Customs clearance fee" refers to the customs clearance fee incurred by the sales department when importing and exporting goods. "Commodity inspection fee" refers to the commodity inspection fee incurred when the sales department imports and exports commodities.
★24. Sales expenses-after-sales service-transportation expenses,-repair expenses,-materials expenses,-others.
Note: This two disciplines includes four tertiary disciplines. "Freight and miscellaneous expenses" refers to transportation expenses, "repair expenses" refers to maintenance expenses, and "material expenses" refers to material expenses. "Other" refers to the after-sales service expenses incurred during the after-sales service of the sales department that are not included in other three-level subjects.
★25. Selling expenses-sample expenses
Note: This second-level subject refers to the expenses for the sales department to use samples during the exhibition.
★26. Selling expenses-labor expenses
Note: This second-level subject mainly refers to the labor costs such as data translation fees incurred by the sales department.
★27. Selling expenses-market funds
Note: This second-level account refers to the funds withdrawn by the company according to a certain proportion, which is mainly used for the expenses incurred by the agent.
★28. Selling expenses-maintenance fund
Note: This second-level subject refers to the funds set aside by the company according to a certain proportion, which are mainly used for the maintenance expenses generated by the after-sales service of products.
★29. Selling expenses-selling risk funds
Note: This second-level account refers to the funds withdrawn by the company according to a certain proportion, which is mainly used for the risks caused by the decline in product prices during product sales.
★30. Selling expenses-repair expenses
Note: This second-level subject includes the maintenance and installation costs of computers, air conditioners, printers, photocopiers, fax machines, etc. , hardware upgrade costs, office building and dormitory decoration costs, other office supplies moving and installation costs of the sales department, but excluding the maintenance costs of products produced by the company.
★3 1. Sales expenses-business promotion expenses-promotion expenses-salary of promoters.
Promotion fee-promotional gifts fee
-cost of publicity materials
-Others
Note: This second-level account includes three third-level accounts, of which "promotion fee" includes two fourth-level accounts, "promoter's salary" refers to promoter's salary expenditure, and "promotional gifts fee" refers to the expenditure of distributing gifts in promotion activities; The third-level subject "promotional materials fee" refers to the production cost of business promotional materials and the cost of purchasing promotional materials. "Other" refers to other expenses incurred in business promotion activities.
★32. Sales expenses-conference expenses-conference expenses
-Meals
Note: This second-level subject includes two third-level subjects, in which the third-level subject "conference fee" refers to the joint conference fee incurred by the business department in the same industry, and "meal fee" refers to the catering fee during the business department's meeting.
★33. Sales expenses-training expenses-lecturer expenses-materials expenses-meals expenses-others.
Note: This second-level subject includes four third-level subjects, in which "lecturer fee" refers to the lecture fee for hiring lecturers, "material fee" refers to the fee for purchasing training materials, "meal fee" refers to the meal fee and food purchase fee incurred by employees of the company during the training period, and "other" includes the venue use fee and other miscellaneous fees during the training period.
★34. Sales expenses-agency fees/agency fees
Note: This second-level subject includes personnel file agency fees and recruitment agency fees incurred by the sales department.
★35. Selling expenses-consulting expenses
Note: This second-level subject includes lawyer consulting fees, accounting and tax consulting fees and other information consulting fees.
★36. Selling expenses-insurance premium
Note: This second-level account refers to the vehicle insurance premium incurred by the business department.
★37. Selling expenses-depreciation expenses
Note: This secondary account refers to the monthly depreciation of fixed assets used by the business department.
★38. Sales expenses-others-visa fees-cleaning fees-others.
Note: This two disciplines includes three tertiary disciplines. "Visa fee" refers to the extension fee for going abroad for passport or visa residence permit, and the extension fee for expert certificate for foreigners. , in which "cleaning fee" refers to the cost of employing cleaning personnel in the business department, and "other" refers to the cost not included in other secondary subjects of "sales expenses" in the business department.