A: The information technology service fee is included in the management fee-technical service fee. Management fee refers to all kinds of expenses incurred by the administrative department of an enterprise for organizing and managing production and business activities.
What subjects does the management fee include?
1. Salary: refers to all kinds of wages, bonuses, wage allowances, subsidies and other wage expenditures of employees in enterprise management departments.
Employee welfare funds: refers to employee welfare funds extracted from the total wages of employees in the management department and 14% of the total wages of employees used for welfare funds.
2. Depreciation expense: refers to the depreciation expense of various fixed assets used by the enterprise management department.
3. Office expenses: refers to all kinds of office expenses incurred by the enterprise management department.
4. Travel expenses: refers to the actual car, boat, plane, local transportation expenses, accommodation expenses, attendance allowance, meal shortage allowance, driver's travel allowance and lump-sum travel expenses approved by the unit.
5. Transportation expenses: refers to the transportation expenses for the enterprise management department to use internal and external means of transportation, the rental fee for renting means of transportation, the bridge crossing fee, the road maintenance fee, the local transportation fee, the expenses incurred by the employees of the enterprise to use means of transportation to and from work, and the boarding pass fee for employees to and from work.
6. Insurance premium: refers to the insurance premium that should be paid when assets such as houses and equipment used by enterprise management departments are insured with insurance institutions.
7. Lease fee: refers to the rent paid by the enterprise management department to lease various operating assets by means of operating lease, including lease fees for office buildings and living houses. Does not include the rental fee for financing fixed assets.
8. Repair cost: refers to the labor cost and material cost of house repair and daily office supplies used by the enterprise management department.
9. Consulting fee: refers to the fee paid by an enterprise for production technology consulting and management consulting to relevant consulting institutions due to business needs, or the fee paid to its economic consultant, legal consultant and technical consultant.
10, legal fees: refers to the fees paid by the enterprise to sue or respond to the court.
What subjects does the information technology service fee include? Through the above introduction, are you clear? Information technology service fees are accounted for in management fees, covering a wide range. It can be said that except for production expenses, sales expenses and financial expenses, they are all accounted for in management expenses, so it is very important for us to master the accounting scope of financial expenses!