detailed account of management expenses
salary
:
refers to various salaries, bonuses, wage allowances, subsidies and other wage
expenses of employees in enterprise management departments.
employee welfare fund: refers to the employee welfare fund which is extracted according to
14
%
of the total wages of employees in the management department and the welfare fund expenditure.
depreciation expense: refers to the depreciation expense accrued for various fixed assets used by enterprise management departments.
office expenses: refers to various office expenses incurred by the enterprise management department.
Travel expenses: refers to the actual car, boat, plane, local transportation expenses, accommodation
expenses, attendance allowance, meal-missing allowance, driver's travel allowance and all-in travel expenses approved by the company.
transportation fee
:
refers to the transportation fee for the enterprise management department to use internal and
external transportation vehicles, the fee for renting transportation vehicles
, the bridge crossing fee, the road maintenance fee, the local transportation fee, and the
expenses incurred by the transportation vehicles used by the employees of the enterprise to and from work, and the bus pass fee for employees to and from work.
insurance premium
:
refers to the insurance fee that should be paid when the house,
equipment and other assets used by the enterprise management department are insured by an insurance institution.
rental fee
:
refers to the rent paid by the enterprise management department to rent various management assets by means of operating lease,
including the rental fee for office premises and
the rental fee for living premises.
does not include the rental fee for financing the lease of fixed assets.
repair costs
:
refers to the labor costs and material costs incurred in the repair of houses and daily office supplies used by enterprise management departments
.
consulting fee
:
refers to the fees paid by an enterprise to relevant consulting institutions for production technology consulting and management consulting
or the fees paid to economic consultants, legal consultants and technical consultants of the enterprise.
legal fees
:
refers to various expenses paid by the enterprise to sue or respond to the court.
sewage charge
:
refers to the sewage charge paid by the enterprise according to the regulations of the environmental protection department,
and the sewage charge charged for exceeding the standard.
greening expenses
:
refers to the sporadic expenses incurred by enterprises in greening their production and business premises.
does not include the supporting greening expenses included in the capital construction budget.
material consumption
:
refers to the expenses of consumable materials collected or purchased by the enterprise management department, including computer floppy disks, color tapes, accessories, office equipment accessories, etc. The cost of purchased copy paper, printing paper, fax paper, account books, vouchers and statements purchased and printed by the accounting department is also accounted for in this account.
amortization of low-value consumables
:
refers to low-value consumables collected by enterprise management departments.
Amortization of intangible assets
:
refers to the amortization expenses of intangible assets of enterprises, including the amortization expenses of patent rights, trademark rights, copyrights, land use rights and goodwill.
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.
provision for bad debts
:
refers to the provision for bad debts of accounts receivable accrued by enterprises.
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 in researching and developing new products
, new technologies and new processes, including: new product design fee, process planning fee, design and debugging fee,
experimental fee for raw materials and semi-finished products,
technical books and materials fee, <
technology transfer fee
:
refers to the fee paid by an enterprise for using other people's non-patented technology.
business entertainment expenses
:
refers to the expenses paid by an enterprise to entertain guests due to the reasonable needs of business operation.
trade union funds
:
refers to the
2
% of the total wages of employees in an enterprise, which is drawn and allocated to the trade union for the exclusive use of trade union activities.
employee education funds
:
refers to the employee education funds drawn at
1.5
% of the total wages of enterprise employees.
social pooling insurance premium
:
refers to the basic social pooling insurance fund drawn for enterprise employees according to national regulations, including
overall pension insurance, medical insurance, unemployment insurance, work injury insurance, etc.
labor insurance
:
refers to the wages, subsidies, medical expenses, activity funds paid to retirees and funeral expenses and pensions paid to employees
.
tax
:
refers to the real estate tax, vehicle and vessel use tax, stamp duty and land use tax paid by enterprises according to regulations.
land use fee
:
refers to the land use fee paid by enterprises according to regulations.
Compensation for land loss
:
refers to the compensation for land loss that an enterprise destroys state-owned land used by other units or collectively owned land not requisitioned by the state in the process of production and operation.
In addition to land reclamation,
it should also pay to the units that have suffered losses.
Compensation for land loss
includes compensation for cultivated land loss, compensation for forest land loss
and compensation for other land losses.
inventory depreciation and inventory loss
:
refers to the loss caused by inventory loss, damage and
damage within the quota of inventory materials, as well as the withdrawn inventory depreciation reserve.
water and electricity charges
:
refers to the water and electricity charges consumed by the management department of the enterprise.
heating cost
:
refers to the heating cost incurred by the management department of the enterprise.
warehouse expenses
:
refers to the actual expenses incurred by the enterprise such as warehouse cleaning, transshipment, loading and unloading.
conference expenses
:
refers to all kinds of conference expenses held or participated by the enterprise management department in the local port and other places due to business needs, including venue fees, vehicle fees, materials printing fees, accommodation fees,
round-trip transportation fees, subsidy fees, etc. It does not include the relevant meeting fees of the shareholders in the meeting and the board of directors.
audit fee
:
refers to various expenses incurred by an enterprise in engaging an accounting firm and other intermediary agencies to conduct audit, capital verification and asset evaluation. Does not include the expenses incurred by the internal audit department of the enterprise.
director's membership fee
:
refers to the expenses incurred by the board of directors, including director's membership allowance, meeting fee and travel expenses.
superior management fee
:
refers to the management fee paid by the enterprise according to the amount approved by the superior.
extracted new benefit salary:
refers to the new benefit salary extracted by the work-efficiency linked enterprise according to the relevant regulations on work-efficiency linked in the current year.
housing accumulation fund
:
refers to the housing accumulation fund set aside for employees of management departments according to national regulations.
Amortized latent loss ledger
:
refers to the amortized latent loss ledger of the enterprise in the current year.
Other expenses
:
Other management expenses other than the above expenses incurred by batch enterprises.