Second, the content of general production expenses is easy to distinguish, but it is difficult to distinguish the content of period expenses. I will provide you with the contents of the period expense accounting:
(1) Accounting content of operating expenses
Operating expenses refer to the expenses incurred by enterprises in the process of selling goods and the operating expenses of sales organizations (including sales outlets and after-sales service outlets). ) an enterprise specially set up to sell goods. The purchase expenses incurred by commodity circulation enterprises in the process of purchasing commodities are also included in non-operating expenses.
Operating expenses generally include the following five aspects:
1. Self-selling expenses of products: including packaging expenses, transportation expenses, loading and unloading expenses and insurance fees that the enterprise should bear.
2. Product promotion expenses: promotion expenses incurred to expand the sales of enterprise products: exhibition expenses, advertising expenses, operating lease expenses (expenses of counters and equipment rented for expanding sales, excluding financial lease expenses) and sales service expenses (expenses of providing after-sales service, etc.). ).
3. Sales department expenses: generally refers to employees' wages and welfare expenses, expenses similar to wages, business expenses and other business expenses of sales organizations (including sales outlets and after-sales service outlets, etc.). ) an enterprise specially set up to sell goods. However, the internal sales department of the enterprise belongs to the administrative department, and the expenses incurred are not included in the operating expenses, but included in the management expenses.
4. Consignment fee: mainly refers to the commission fee paid by the enterprise to entrust other units to sell goods according to the provisions of the consignment contract.
5. Purchasing expenses of commodity circulation enterprises: refers to transportation expenses, loading and unloading expenses, packaging expenses, insurance fees, reasonable loss in transit and sorting expenses before warehousing.
(2) Accounting content of management expenses
Management expenses refer to all kinds of expenses incurred by enterprises for organizing and managing production and business activities. Including the negative expenses incurred by the board of directors and administrative departments of the enterprise in the operation and management of the enterprise, or borne by the enterprise in a unified way. Individuals include the following items:
1. Enterprise management department and staff expenses
(1) Company expenses: refers to the salary, repair expenses, material consumption, amortization of low-value consumables, office expenses, travel expenses, etc. of employees in the direct management department of the enterprise.
(2) Trade union funds: refers to the funds accrued and allocated to trade unions according to 2% of the total wages of employees (excluding housing subsidies paid according to the prescribed standards, the same below).
(3) Staff education funds: refers to the expenses accrued for staff training and study according to 65438+ 0.5% of the total wages of staff and workers.
(4) Labor insurance premium: refers to the pension paid by the enterprise to retired employees (including the local overall pension paid according to the regulations), price subsidies, medical expenses (including the medical insurance premium paid to retirees), resettlement fees, severance pay for employees, sick pay for more than 6 months, funeral subsidies for employees' death, pension fees and other expenses paid to retired employees according to the regulations.
(5) Unemployment insurance premium: refers to the industry insurance fund paid by enterprises according to regulations. )
2 for expenses other than direct management of enterprises.
(1) Directors' membership fee: refers to various expenses incurred by the board of directors or the highest authority of an enterprise and its members when performing their functions and powers, including membership allowance, travel expenses, conference fees, etc.
(2) Consulting fee: refers to the fee paid by the enterprise to consult the relevant consulting institutions on the operation and management of production technology, or the fee paid to the economic consultant, legal consultant and technical consultant of the enterprise.
(3) Agency fee: refers to the expenses incurred by an enterprise in hiring an accounting firm to conduct audit, capital verification, asset evaluation and settlement.
(4) Legal fees: refers to the fees paid by the enterprise for bringing a lawsuit or responding to the court.
(5) Tax: refers to the property tax, vehicle and vessel use tax, land use tax and stamp duty paid by enterprises according to regulations. (six) mineral resources compensation fee: refers to the mineral resources compensation fee paid by an enterprise according to a certain proportion of its main business income when mining mineral resources in People's Republic of China (PRC) and other sea areas under its jurisdiction.
3. Cost of providing technical conditions for production
(1) Sewage charges: refers to the sewage charges paid by enterprises according to the regulations of the environmental protection department.
(2) Greening expenses: refers to sporadic greening expenses in the enterprise area.
(3) Technology transfer fee: refers to the fee paid by the enterprise for using non-patented technology.
(4) R&D expenses: refer to new product design expenses, process design expenses, equipment debugging expenses, raw material and semi-finished product test expenses, technical books and materials expenses, intermediate test expenses not included in the national plan, researchers' salaries, depreciation expenses of research equipment, other expenses related to new product and new technology research, trial-production expenses entrusted by other units, trial-production failure losses, etc.
(5) Amortization of intangible assets: refers to the value of intangible assets amortized by enterprises in installments. Including amortization of patents, trademarks, copyrights, land use rights, non-patented technologies and goodwill.
(6) Amortization of long-term deferred expenses: refers to the expenses that the enterprise amortizes for more than one year during the benefit period of expense items, including the expenses for major repair of fixed assets, the expenses for improvement of leased fixed assets, which are evenly amortized during the shorter lease period and the service life of leased assets, and other long-term deferred expenses are equally amortized during the benefit period.
4. Hospitality for purchase and sale business: refers to the expenses paid by the enterprise for the reasonable needs of business operation, which should be included in the management expenses according to the facts.