Management expenses refer to the expenses incurred by the administrative department of an enterprise for organizing and managing production and business activities.
Trade union funds, staff education funds, business entertainment expenses, taxes, technology transfer fees, amortization of intangible assets, consulting fees, attorney fees, amortization of start-up expenses, company funds, management fees paid to superiors, labor insurance premiums, unemployment insurance premiums, board membership fees and other management fees.
What items can be included in the management expenses?
Items for managing expenses
Specific project
Trade union funds, staff education funds, business entertainment expenses, taxes, technology transfer fees, amortization of intangible assets, consulting fees, attorney fees, amortization of start-up expenses, company funds, management fees paid to superiors, labor insurance premiums, unemployment insurance premiums, board membership fees and other management fees.
Company funds
Salary, employee welfare, travel expenses, office expenses, board member fees, depreciation expenses, repair expenses, material consumption, amortization of low-value consumables and other company expenses;
Labor insurance premium
Refers to pensions, price subsidies, medical expenses (including retirees participating in medical insurance funds), resettlement fees, employee severance payments, employee death and funeral subsidies, pension fees, various funds paid to retired cadres according to regulations, and funds for social pooling; Unemployment insurance premium refers to the unemployment insurance fund paid by enterprises in accordance with state regulations;
Board membership fee
Refers to the expenses incurred by the highest authority of the enterprise and its members in performing their functions, including travel expenses and conference expenses;
What does deduction of subject management fee mean?
?
Do you mean the reduction of administrative expenses?
That is to say, for example, the inventory surplus will generally reduce management costs when dealing with it.
Can the management fee tax be recorded in the subsidiary ledger?
cannot
Management fee-tax must be set separately.
Used for accounting property tax, land use tax and stamp duty.
How much is the management fee? Detailed account description of management fee.
Management expenses refer to the expenses incurred by enterprises for managing and organizing production and business activities.
The detailed subjects of management expenses are as follows:
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 houses, facilities and other assets used by the enterprise management department 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 such as copy paper, printing paper, fax paper, account books, vouchers and statements purchased and printed 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 in research and development of new products, new technologies and new processes, including: new product design fee, process design fee, device commissioning 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 devices, related research of new products and new technologies, etc.
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.
2 1. Social pooling insurance premium: refers to the basic social pooling insurance fund drawn for enterprise employees according to state regulations, including pooling pension insurance, medical insurance, unemployment insurance, industrial injury insurance, etc.
22. Labor insurance expenses: refers to the wages, subsidies, medical expenses, activity funds paid to retirees and funeral expenses and pensions paid to employees.
23. Taxes: refers to the property tax, vehicle and vessel use tax, stamp duty and land use tax paid by enterprises according to regulations.
24. Land use fee: refers to the land use fee paid by enterprises according to regulations.
25. Compensation for land loss: refers to the compensation for land loss that an enterprise should pay to the unit that has suffered losses in addition to reclamation when it destroys the state-owned land used by other units or the collectively-owned land that has not been requisitioned by the state in the process of production and operation. Land loss compensation is divided into cultivated land loss compensation, forest land loss compensation and other land loss compensation.
26. Inventory depreciation and inventory loss: refers to losses such as inventory loss and damage within the limit, as well as the withdrawn inventory depreciation reserve.
27. Water and electricity charges: refers to the water and electricity charges consumed by the enterprise management department.
28. Heating fee: refers to the heating fee incurred by the enterprise management department.
29. Warehouse expenses: refers to the actual expenses incurred by the enterprise for cleaning the warehouse, transshipment, loading and unloading, etc.
30. Conference expenses: refers to all kinds of conference expenses held or attended by enterprise management departments in local and other places due to business needs, including venue expenses, vehicle expenses, information printing expenses, accommodation expenses, round-trip transportation expenses, subsidy expenses, etc. It does not include the relevant meeting expenses of shareholders and the board of directors in the meeting.
3 1. Audit fee: refers to all kinds of expenses incurred by an enterprise in hiring 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.
32. Directors' membership fee: refers to the expenses incurred by the board of directors, including directors' membership allowance, meeting fee and travel expenses.
33. Superior management fee: refers to the management fee paid by the enterprise according to the amount approved by the superior.
34. Extracted new benefit wage: refers to the new benefit wage linked to work efficiency extracted by the enterprise according to the relevant regulations of the current year.
35. Housing accumulation fund: refers to the housing accumulation fund drawn for employees of management departments in accordance with state regulations.
36. Amortized amount of potential losses: refers to the amount of potential losses amortized by the enterprise in the current year.
37. Other expenses: management expenses other than the above expenses incurred by batch enterprises.
What expenses can be reimbursed for management expenses?
Management expenses mainly include:
Company funds, staff education funds, business entertainment expenses, taxes, technology transfer fees, amortization of intangible assets, consulting fees, litigation fees, amortization of start-up expenses, management fees paid to superiors, labor insurance premiums, unemployment insurance premiums, board membership fees, financial report audit fees, start-up expenses incurred during the preparation period, and other management expenses.
I. Company funds
Salary, employee welfare, travel expenses, office expenses, board member fees, depreciation expenses, repair expenses, material consumption, amortization of low-value consumables and other company expenses;
Second, the labor insurance premium
Refers to pensions, price subsidies, medical expenses (including retirees participating in the medical insurance fund), relocation expenses, employee severance payment, employee death and funeral subsidies, pension expenses, various funds paid to retired cadres according to regulations, and the implementation of social pooling funds; Unemployment insurance premium refers to the unemployment insurance fund paid by enterprises in accordance with state regulations;
Three. Board membership fee
Refers to the expenses incurred by the highest authority of the enterprise and its members in performing their functions, including travel expenses and conference expenses.
Four. other charges
The original tax law (repealed on June 65438+1 October1day, 2008) stipulates that if an enterprise has business entertainment expenses directly related to its production and operation, and the taxpayer can provide true and valid vouchers or materials, it can be charged as expenses within the following limits, and the excess shall not be deducted before tax: annual net sales (business) income150,000 yuan. The part of annual net sales (business) that exceeds 6,543,800 yuan+0,500 yuan shall not exceed 3‰ of net sales.
What is the subject of managing expenses? Should the borrowing of management expenses be recorded in the asset category?
Management expenses are profit and loss subjects, which are used to calculate the occurrence or collection of income and expenses.
When making vouchers, the general ledger will write management expenses, and the detailed accounts are office expenses, entertainment expenses, vehicles and so on.
What items in management expenses can be counted as "others"?
The "other" in management expenses is to record the expenses that do not happen frequently in specific units.
Units can design and use secondary subjects and the following subjects according to their own needs. As long as it is a rare management fee, it can be included in "other".
However, it is recommended to use similar secondary subjects and not count them as "other". Because all leaders, internal auditors, external auditors and tax bureaus will pay great attention to "other", if "other" is used, there will be endless questions and explanations.
What items do management expenses include in financial management?
Management expenses All expenses incurred by an enterprise for the management and organization of production and business activities. Management expenses contain more contents. Including company funds, trade union funds, staff education funds, labor insurance fees, unemployment insurance fees, directors' fees, consulting fees, audit fees, attorney fees, sewage charges, greening fees, taxes, land use fees, sea area use fees, land loss compensation fees, technology transfer fees, technology development fees, amortization of intangible assets, start-up fees, business entertainment fees, bad debt losses, inventory losses, damage and scrapping, surrender, etc. Take industrial enterprises as an example, including:
Company expenses, including wages, welfare expenses, travel expenses, office expenses, utilities, depreciation expenses, repair expenses, material consumption, amortization of low-value consumables and other expenses;
Trade union funds, that is, funds allocated to trade unions according to a certain proportion of the total wages of employees;
Staff education funds, that is, according to a certain proportion of the total wages of employees, are used for staff training and learning to improve the cultural and technical level;
Labor insurance premiums, that is, pensions or retirement pooling funds paid by enterprises to retired employees, price subsidies, medical expenses or medical insurance premiums, severance payments, six-month wages of sick workers, funeral subsidies for employees' deaths and pensions, and other funds paid to retirees according to regulations; Refers to pensions, price subsidies, medical expenses (including retirees participating in medical insurance funds), resettlement fees, employee severance payments, employee death and funeral subsidies, pension fees, various funds paid to retired cadres according to regulations, and funds for social pooling;
Unemployment insurance, that is, the travel expenses and meeting expenses incurred by the board of directors or the highest authority of the enterprise and its members in performing their duties; Refers to the unemployment insurance fund paid by enterprises in accordance with state regulations;
Consulting fees, that is, the fees paid by enterprises to consult relevant consulting institutions on science and technology management;
Audit fees, that is, the expenses incurred by an enterprise in hiring a certified public accountant to conduct audit, capital verification and asset evaluation;
Legal fees, that is, the fees paid by enterprises for prosecution or responding to lawsuits;
Taxes, that is, property tax, vehicle and vessel use tax, land use tax and stamp duty paid by enterprises according to regulations;
Land use fees, that is, the fees paid by enterprises to use land or sea areas;
Land loss compensation fee, that is, the land loss compensation fee paid by enterprises for destroying land in the process of production and operation;
Technology transfer fee, that is, the technology transfer fee paid by enterprises to purchase or use proprietary technology;
Technology development fees, that is, new product design fees, process planning fees, device adjustment fees, raw materials and semi-finished products test fees, technical books and materials fees, intermediate test fees without special funds and other related fees;
Amortization of intangible assets, that is, amortization of intangible assets such as site use rights, industrial property rights and proprietary technology;
Amortization of deferred assets, that is, amortization of start-up expenses and other assets;
Bad debt loss, that is, the loss of accounts receivable at the end of the year;
Business entertainment expenses, that is, the expenses paid by the enterprise within a certain proportion of the annual net sales for the reasonable needs of business operation; Refers to the social entertainment expenses paid by enterprises for the reasonable needs of business operation.
Other expenses, that is, other management expenses not included in the above projects, such as greening expenses and sewage charges.
Workshop office supplies are manufacturing expenses.