: transportation fee, loading and unloading fee, packaging fee, insurance fee, advertising fee, exhibition fee and rental fee (excluding financial rental fee)
, as well as employee salaries, welfare expenses, office expenses, travel expenses, depreciation expenses, repair expenses, material consumption, amortization of low-value consumables, etc. Set up to sell the company's goods.
Management expenses: incurred by the board of directors and the administrative department of the enterprise in the operation and management of the enterprise, or should be
Company funds, trade union funds, unemployment insurance premiums, labor insurance premiums, directors' membership fees, agency fees, consulting fees (including consulting fees), legal fees, business entertainment fees, property taxes, vehicle and vessel use taxes, land use taxes, stamp duty, technology transfer fees, mineral resources compensation fees, amortization of intangible assets, employee education expenses, and research and development expenses (R&D expenses before intangible assets are recognized are recognized as management expenses).
Specific items of management expenses
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 the employee and welfare funds drawn according to 14% of the total wages of employees in the management department.
Welfare expenses.
Depreciation expense: refers to the depreciation expense of various fixed assets used by the enterprise management department.
Office expenses: refers to all kinds of office expenses incurred by the enterprise management department.
Travel expenses: refers to the actual car, boat, plane, local transportation expenses, accommodation expenses, attendance allowance, missed meal allowance, driver's travel allowance and all-in travel expenses approved by the unit.
Transportation fee: refers to the transportation fee for the enterprise management department to use internal and external transportation vehicles and the rental fee for renting transportation vehicles and crossing the bridge.
Fees, road maintenance fees, local transportation fees, as well as the expenses incurred by the means of transportation used by enterprise employees to and from work and the boarding pass fees of employees to and from work.
Insurance premium: refers to the insurance premium that should be paid when the assets such as houses and equipment used by enterprise management departments are insured with insurance institutions.
Use.
Rental fee: refers to the rent paid by the enterprise management department to rent various management assets by means of operating lease, including office expenses.
House rental fee, living room rental fee, etc. Does not include the rental fee for financial leasing of fixed assets.
Repair cost: refers to the labor cost and material cost incurred by the enterprise management department in repairing houses and daily office supplies.
Consulting fee: refers to the cost for an enterprise to consult the relevant consulting institutions on production technology and management due to business needs.
Or pay the expenses incurred by the economic consultant, legal consultant and technical consultant of the enterprise.
Legal fees: all kinds of fees paid by enterprises for suing or responding to the court.
Sewage charges: refers to the sewage charges paid by enterprises according to the provisions of the environmental protection department, as well as the sewage charges charged beyond the standard.
Greening fee: refers to the sporadic expenses incurred by enterprises for greening production and business premises. Does not include the cost of supporting greening included in the capital construction budget.
Material consumption: refers to the cost of consumable materials collected or purchased by the enterprise management department, including computer floppy disks, ribbons, accessories, office equipment accessories, etc. The expenses incurred in purchasing and printing copy paper, printing paper, fax paper, account books, vouchers and statements by the accounting department are also accounted for in this account.
Amortization of low-value consumables: refers to the low-value consumables collected by the enterprise management department.
Amortization of intangible assets: refers to the amortization fee of intangible assets of enterprises, including patent rights, trademark rights, copyrights, land use rights,
And amortization expense of goodwill.
Amortization of long-term deferred expenses: refers to the amortization of various long-term deferred expenses with amortization period exceeding one year.
Bad debt reserve: refers to the bad debt reserve of accounts receivable accrued by enterprises.