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 and welfare funds extracted according to 14% of the total wages of employees in the management department.
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 the 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 management assets by means of operating lease, including the rental fee for office buildings and the rental fee for residential buildings. Does not include the rental fee for financial leasing of 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.
1 1. Sewage charges: refers to the sewage charges paid by enterprises according to the regulations of environmental protection departments, 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.
12. Material consumption: refers to the expense of consumable materials collected or purchased by enterprise management departments, 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.
13. Amortization of low-value consumables: refers to the low-value consumables collected by the enterprise management department.
14. Amortization of intangible assets: refers to the amortization expenses of intangible assets of enterprises, including the amortization expenses of patents, trademarks, copyrights, land use rights and goodwill.
15. Amortization of long-term deferred expenses: refers to the amortization of various long-term deferred expenses with an amortization period of more than one year.
16. Bad debt provision: refers to the bad debt provision for accounts receivable accrued by enterprises.
17. Technology development fee: refers to the annual assessed development fee paid by the enterprise to the group company and the expenses incurred by the enterprise for research and development of new products, new technologies and new processes, including: new product design fee, process design fee, equipment debugging fee, raw materials and semi-finished products test fee, technical books and materials fee, intermediate test fee not included in the national plan, researchers' salary, depreciation of research equipment, and others related to the research of new products and new technologies.
18. Technology transfer fee: refers to the fee paid by the enterprise for using the non-patented technology of others.
19. Business entertainment: refers to the expenses paid by an enterprise to entertain guests due to the reasonable needs of business operation.
20. Trade union funds: refers to the special funds allocated to trade unions for trade union activities from 2% of the total wages of enterprise employees. Employee education funds: refers to the employee education funds drawn at 1.5% of the total wages of employees in enterprises.