1. Self-selling expenses of products: including packaging expenses, transportation expenses, loading and unloading expenses and insurance fees that the enterprise should bear.
2. Product promotion expenses: promotion expenses incurred to expand the sales of enterprise products: 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 service, etc.). 3. Sales department expenses: generally refers to employees' wages and welfare expenses, expenses similar to wages, business expenses and other business expenses of sales organizations (including sales outlets and after-sales service outlets, etc.). ) an enterprise specially set up to sell goods. 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 goods according to the provisions of the consignment contract.
5. Purchasing expenses of commodity circulation enterprises: refers to transportation expenses, loading and unloading expenses, packaging expenses, insurance fees, reasonable loss in transit and sorting expenses before warehousing.
Three, two subject management fees specifically include the following contents:
1. Enterprise management department and employee expenses ① Company expenses: refers to the salary, repair expenses, material consumption, amortization of low-value consumables, office expenses and travel expenses of employees in the enterprise administrative department; (2) Trade union funds: refers to the funds allocated to trade unions according to 2% of the total wages of employees (excluding housing subsidies paid according to the prescribed standards, the same below). ③ Staff education funds; Refers to the expenses for training and learning of employees accrued according to 15% of the total wages 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 medical insurance premium paid to retirees), relocation expenses, severance payment for employees, wages of employees who have been sick for more than 6 months, death and funeral subsidies for employees, pension expenses and other expenses paid to retirees according to the regulations. ⑤ Unemployment insurance premium: refers to the unemployment insurance fund paid by enterprises according to regulations.
2. Expenses other than those directly managed by the enterprise. (1) Directors' membership fee: refers to all expenses incurred by the board of directors or the highest authority of an enterprise and its members when performing their functions and powers, including membership allowance, travel expenses, conference fees, etc. (2) Consulting fee: refers to the fee paid by the enterprise to consult 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) Fees for employing an intermediary agency: refers to the expenses incurred by an enterprise in engaging an accounting firm for auditing, capital verification, asset evaluation and settlement. 4 legal fees; Refers to the expenses paid by the enterprise for suing or responding to the lawsuit. ⑤ Taxes and fees: property tax, vehicle and vessel use tax, land use tax, stamp duty, etc. Paid by the enterprise according to the 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 People's Republic of China (PRC) and other sea areas under its jurisdiction.
3. The cost of providing technical conditions for production. ① Sewage charges: refers to the sewage charges paid by enterprises in accordance with 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) R&D expenses: refers to new product design expenses, process design expenses, equipment debugging expenses, books and materials expenses for testing and identification technologies of raw materials and semi-finished products, intermediate test expenses not included in the national plan, salaries of researchers, depreciation expenses of research equipment, other expenses related to research on new products and technologies, expenses for entrusting other units to conduct scientific research and trial production, losses caused by trial production 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 major repair expenses of fixed assets, the improvement expenses of rented fixed assets amortized averagely during the short-term lease period and the service life of leased assets, and other long-term deferred expenses amortized averagely during the benefit period.
4. Hospitality for purchase and sale business. Among them, it mainly refers to business entertainment expenses, that is, the expenses paid by the enterprise for the reasonable needs of business operation, and these expenses should be included in the management expenses according to the facts.
5. Loss or preparation. ① Bad debt reserve: refers to the bad debt reserve accrued by an enterprise according to a certain proportion of accounts receivable. (2) Inventory depreciation reserve: refers to the inventory depreciation reserve drawn by the enterprise according to the difference between the net realizable value at the end of the inventory period and its cost. (3) Inventory loss and inventory gain: refers to the profit and loss and inventory gain of enterprise inventory, but does not include inventory loss that should be included in non-operating expenses.
6. Other expenses: here refers to the expenses that are not included in the above items and should be included in the management expenses.
In addition to the secondary subjects listed above, you can also add secondary subjects according to the actual situation of your own unit.
Temporary wages, if paid in the form of total wages, should be included in the total wages carry-over; Issued in the form of labor invoices, can be directly included in the cost according to the nature of labor services.