First of all, the scope of accounting is different:
1. Financial expenses refer to various expenses incurred by enterprises to raise funds in the process of production and operation.
2. Sales expenses refer to the expenses incurred by enterprises in the process of selling products, self-made semi-finished products and providing labor services.
3. Management expenses refer to the expenses incurred by enterprises or project management departments for managing and organizing business activities.
Second, the fee collection is different:
1. Financial expenses include interest expenses (minus interest income), net exchange losses, fees of financial institutions, bond printing fees, foreign loan guarantee fees and other financial expenses incurred in fund-raising.
2. Sales expenses include packaging expenses, transportation expenses, advertising expenses, loading and unloading expenses, insurance fees, commissions, exhibition expenses, rental expenses, employee welfare expenses, travel expenses, office expenses, depreciation expenses, repair expenses, material consumption, amortization of low-value consumables and other expenses.
3. Management expenses include company funds, trade union funds, employee education funds, labor insurance premiums, unemployment insurance premiums, directors' membership fees, consulting fees, taxes, land use fees, land loss compensation fees, intangible assets amortization fees, deferred assets amortization fees, business entertainment fees, bad debt losses and other management expenses.
Extended data
Calculation rules of management expenses:
1. Wages and additional wages, welfare expenses and welfare expenses incurred by various departments of the company shall be charged according to the facts, and no more than 14% of the salary payable to employees shall be deducted, and the excess shall be subject to tax adjustment.
2. Trade union funds The funds for trade union activities accrued by the company according to 2% of the wages payable.
3. Staff education funds shall be accrued at 2.5% of the staff education wages payable. The scope of expenditure mainly includes training materials, teachers' fees, outsourcing training fees, travel and transportation expenses for training teachers and outsourcing trainers, training consumables and spare parts, etc.
The housing accumulation fund is the housing accumulation fund paid by the company for employees, and the accrual base is the post skill salary, and the accrual ratio is 10% for the company and 10% for the individual (the individual part is deducted from the individual salary).
4. The endowment insurance premium is the endowment insurance premium paid by the company for employees, and the accrual ratio is 20% for the company and 8% for the individual (the individual part is deducted from the personal salary).
5. Unemployment insurance premium refers to the unemployment insurance premium, medical insurance premium and medical insurance premium paid by the company for employees, in which the individual part is deducted from the individual salary.
6. Depreciation expense refers to the depreciation expense accrued by the company for all kinds of fixed assets (including houses, fences, roads and equipment), office facilities, vehicles, etc. in non-production, sales and operation months.
7. Office expenses are expenses and material consumption incurred by various departments of the company due to office needs, mainly including office supplies, office consumables, signs, seals, design drawings and internal business publicity (such as banners and publicity supplies for various activities).
8. Travel expenses refer to the travel expenses incurred by various departments of the company, including travel expenses, accommodation fees, bridge fees, conference fees, subsidies, travel expenses, travel expenses of people traveling abroad with the vehicle, visiting relatives according to the contract, and visiting relatives of spouses in the company.
Baidu encyclopedia-financial expenses
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Baidu encyclopedia-management fee