Question 2: The measurement unit of the table is one, and the measurement unit of the chair is one or two. What is the unit of measurement for cabinets? Answer. .
1 cabinet
Question 3: What unit should be used to calculate the surface area of the coffee table? Unit of calculation of area: square centimeter (cm2).
Question 4: What is the unit of coffee table? There is no special unit called the "coffee table" of general size; Millimeter centimeter
Question 5: What is the unit of sofa? This is a "set"
Question 6: What do you mean by unit non-production cost? Refers to the expenses incurred in the process of sales and management and related to the sales, operation and management tasks of the enterprise.
Unproductive expenses
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meaning
It mainly includes telephone charges, mailing fees, transportation fees, business entertainment fees, office supplies fees, energy fees, etc.
Unproductive expenses have three characteristics.
1. The cost is dispersed. Unproductive expenses occur frequently but the amount is generally small, which is a major feature of unproductive expenses compared with other expenses.
2. It is easy to be ignored. Because the amount of each expense is not large, it is easy to be ignored by the company management, thus causing loopholes in the company's expense management.
3. Unpredictable. The company's business activities are an extremely complicated process, which causes the unpredictability of many unproductive expenses and brings many difficulties to the company's expense control.
Several effective methods to control unproductive expenses
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Institutional guarantee
We must attach importance to the control of unproductive expenses, and have relevant management systems and control rules to regulate them. On the basis of summarizing the company's previous cost control management methods, the detailed rules for cost control management are formulated. Management rules must focus on clear:
1. Breakdown of unproductive expenses: Each company can list appropriate expenses according to its own operating conditions, and the classification must describe the given expenses as detailed as possible, which is convenient for other departments of the company to learn.
General details are as follows:
1) Energy and electricity expenses: public electricity (including electricity capacity increase fees), purchased water, various oils (excluding transportation oil), steam and other expenses;
2) Maintenance fee of mechanical power equipment: all expenses incurred in maintaining various production equipment, energy metering instruments and power pipelines;
3) Maintenance expenses of office equipment: expenses incurred in repairing the company's printers, computers, fax machines and projectors;
4) Labor protection funds: health care allowance, routine labor protection articles, special labor protection articles, work clothes, monitoring of hazardous workplaces, physical examination of hazardous workers, etc.
5) Instrument maintenance fee: instrument maintenance (excluding electric energy meter), standard verification and measurement, instrument verification and measurement, measuring equipment measurement, etc.
6) Intellectual property protection fee: patent application, implementation and maintenance fee; Novelty retrieval fee;
7) Daily maintenance fee of real estate: the daily maintenance of the company's real estate (maintenance of doors, windows, walls, roofs, floors, etc. );
8) Cost of computer-aided materials: the purchase cost of all kinds of printing paper, floppy disks, consumables for printers and plotters, cleaning disks, mouse pads, etc. For computers;
9) Office supplies: stationery, folders, hand-painted appliances, electronic calculators, cleaning appliances, account books and other purchase expenses; Fees for various folders and folders;
10) Postal expenses: the purchase and use fees of various communication tools, telephone, telegraph, fax, mail and other expenses;
1 1) printing expenses: printing expenses of various forms, documents, account pages, business cards and sporadic printed materials; The cost of purchasing paper for copying and faxing;
12) printing expenses of product manuals: printing expenses of various product technical manuals, product instruction manuals, packing lists, product resumes and price lists;
13) Newspaper fee: subscription fee for newspapers, professional magazines and technical periodicals; Business learning materials fee;
14) Wood products and furniture expenses: purchase and maintenance of tables, chairs and coffee tables;
15) Business activity expenses: entertainment expenses and gift expenses incurred by the company for external exchanges and meetings;
16) product advertising fee: the cost of using various media to promote the company's products in various forms;
17) exhibition fee: various expenses incurred in participating in various exhibitions and fairs;
18) Staff training fees: various expenses required for staff training (including teaching materials, equipment, teachers' allowance and overseas training fees); Fees for obtaining evidence for special types of work;
19) transportation cost: the cost of various means of transportation used for product delivery and material procurement;
20) Travel expenses: transportation, accommodation, attendance allowance, telephone and telegraph, small package storage, luggage consignment, conference fees, etc. Business trip;
2 1) general software purchase fee: small office software, tool software and antivirus software required by all units of the company.
2. Non-productive cost control management and assessment departments should clarify the relationship between power and responsibility.
Emphasize departmental accounting
Cost control is actually a process of full participation and personal control. It means that everyone in the enterprise will affect the result of cost control, but the focus of cost control is not these individuals, but the direct leader of these individuals-department managers.
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Question 7: Are the desks, chairs, sofas, coffee tables and cabinets purchased by the company fixed assets? According to the new accounting standards, the service life of fixed assets should exceed one accounting year, and the actual work for more than three years shall prevail.
As long as it is a tangible asset, it can be measured reliably.
As long as the above two items are met at the same time, you can enter the fixed assets.
Generally, the above contents are put into fixed assets as a whole.
For example, I bought a 1900 safe, although it didn't exceed 2000, but the new standard can also be used for fixed assets.
However, most units put lower-priced office desks and chairs into working materials instead of fixed assets.
Borrow when purchasing: reusable materials-low-value consumables-inventory.
Loans: cash on hand, bank deposits, etc.
Borrow when collecting: reusable materials-low-value consumables-in use.
Borrow: reusable materials-low-value consumables-inventory.
Amortized loans: management expenses, manufacturing expenses (amortization of low-value consumables \ consumption of machinery materials, etc.). Most people use the one-time amortization method at work, and few people use the 50-50 amortization method.
Loan: revolving materials-low-value consumables-amortization
It can also simplify the accounting treatment (as I mentioned above, this is a relatively strict treatment of unit management)
Through the above processing, we can clearly know how many low-value consumables are in the warehouse, how many are in use and how many have been amortized.
Of course, you can also set up two or three levels of details according to the situation and build according to the characteristics of the unit. Give a name to what you bought. If the software is used to calculate and build accounting items, low-value consumables.
Question 8: What documents do you need to import wooden chairs, tables and wardrobes? Hello, it should be the import and export certificate and the entry and exit certificate for woodwork. Yi Meikang has done export before, so he knows a little. They make boards, like this, which are all wood products.