Mainly include the following items (estimated on a monthly or quarterly basis)
Salary
Welfare
Bonus
p>Office charges
Patent Fee
Rental and Building management fees
Depreciation
Labor Union fund
Motor vehicles expenses
Telephone expenses
Mobile telephone expenses
Postage expenses
Travel and accommodation
Material Usage
Education funds Training fund
Immateriality assets amortisation
Other Amortisation
Entertainments expenses
Repair and maintenance
Insurance
Water and eletricity
Social insurance
Asset fee
Security service Security service charges
Technologies service charges
Test expenses
Test sample expenses
Others Sundry expenses