second, it is easy to distinguish the contents of general production expenses, but it is difficult to distinguish the contents of period expenses. I'll provide you with the contents of period expense accounting:
(1) Accounting contents of operating expenses
Operating expenses refer to the expenses incurred by an enterprise in the process of selling goods and the operating expenses of sales organizations (including sales outlets and after-sales service outlets, etc.) specially set up to sell the goods of this enterprise. The purchase expenses incurred by commodity circulation enterprises in the process of purchasing commodities are also included in the operating expenses.
Operating expenses generally include the following five aspects:
1. Self-selling expenses of products: including packaging expenses, transportation expenses, handling expenses and insurance fees that should be borne by the enterprise.
2. product promotion expenses: promotion expenses incurred in order to expand the sales of goods of the enterprise: exhibition expenses, advertising expenses, operating lease expenses (expenses of counters and equipment rented for expanding sales, excluding financial lease expenses) and sales service expenses (expenses of providing after-sales services, etc.).
3. expenses of the sales department: generally refers to the wages and welfare expenses of employees, expenses similar to wages, business expenses and other operating expenses of sales organizations (including sales outlets, after-sales service outlets, etc.) specially set up to sell the goods of the enterprise. However, the internal sales department of the enterprise belongs to the administrative department, and the expenses incurred are not included in the operating expenses, but included in the management expenses.
4. Consignment fee: mainly refers to the commission fee paid by the enterprise to entrust other units to sell the goods according to the provisions of the consignment contract.
5. Purchase expenses of commodity circulation enterprises: refers to transportation expenses, loading and unloading expenses, packaging expenses, insurance fees, reasonable loss during transportation and sorting expenses before warehousing.
(II) Accounting content of management expenses
Management expenses refer to all kinds of expenses incurred by enterprises for organizing and managing production and business activities. Including the negative expenses incurred by the board of directors and the administrative department of the enterprise in the operation and management of the enterprise, or which should be borne by the enterprise in a unified way. Individuals include the following items:
1. Expenses of the enterprise management department and employees
(1) Company expenses: refers to the salaries, repair expenses, material consumption, amortization of low-value consumables, office expenses and travel expenses of the employees of the administrative department directly incurred in the administrative department of the enterprise.
(2) Trade union funds: refers to the funds set aside by 2% of the total wages of employees (excluding housing subsidies paid according to the prescribed standards, the same below) and allocated to trade unions.
(3) Employee education funds: refers to the expenses accrued according to 1.5% of the total wages of employees for training and study of employees.
(4) Labor insurance premium: refers to the pension paid by the enterprise to retired employees (including the local overall pension paid according to the regulations), price subsidies, medical expenses (including the expenses paid to retirees to participate in medical insurance), relocation expenses, severance payment for employees, wages of sick workers who have been sick for more than 6 months, funeral subsidies for employees' death, pension expenses and other expenses paid to retired employees according to the regulations.
(5) Unemployment insurance premium: refers to the industry insurance fund paid by enterprises according to regulations. )
2. Expenses beyond the direct management of the enterprise
(1) Directors' membership fees: refers to various expenses incurred by the board of directors or the highest authority of the enterprise and its members to perform their functions and powers, including member allowances, travel expenses, conference fees, etc.
(2) consulting fee: refers to the fee paid by the enterprise for consulting the relevant consulting institutions on the operation and management of production technology or the fee paid to the economic consultant, legal consultant and technical consultant of the enterprise.
(3) agency fees: refers to the expenses incurred by an enterprise in hiring an accounting firm to conduct audit, capital verification, asset appraisal and account settlement.
(4) legal fees: refers to the fees paid by the enterprise to sue or respond to the court.
(5) tax: refers to the property tax, vehicle and vessel use tax, land use tax and stamp duty paid by the enterprise according to regulations. (6) Mineral resources compensation fee: refers to the mineral resources compensation fee paid by an enterprise according to a certain proportion of its main business income when mining mineral resources in the territory of the People's Republic of China and other sea areas under its jurisdiction.
3. Costs of providing technical conditions for production
(1) Sewage charges: refers to the sewage charges paid by enterprises according to the regulations of environmental protection departments.
(2) greening expenses: refers to sporadic greening expenses in the enterprise area.
(3) Technology transfer fee: refers to the fee paid by the enterprise for using non-patented technology.
(4) research and development expenses: refers to the expenses incurred by enterprises in developing new products and technologies, such as new product design expenses, process planning expenses, equipment debugging expenses, testing expenses of raw materials and semi-finished products, technical books and materials expenses, intermediate test expenses not included in the national plan, salaries of researchers, depreciation of research equipment, other expenses related to the research of new products and technologies, expenses of scientific research and trial-manufacture entrusted by other units, and losses caused by trial-manufacture failure, etc.
(5) Amortization of intangible assets: refers to the value of intangible assets amortized by enterprises in installments. Including amortization of patents, trademarks, copyrights, land use rights, non-patented technologies and goodwill.
(6) Amortization of long-term deferred expenses: refers to the amortization of expenses with an amortization period of more than one year by an enterprise during the benefit period of expense items, including the expenses for major repairs of fixed assets, the expenses for improvement of rented fixed assets, which are averagely amortized during the shorter lease period and the serviceable life of leased assets, and other long-term deferred expenses, which are averagely amortized during the benefit period.
4. entertainment expenses of purchase and sale business: refers to the expenses paid by the enterprise for the reasonable needs of business operation, which should be included in the management expenses according to the facts.