There are three kinds of cases, one is the testing cost if it is incurred in the sale of products, then it needs to be charged to the account of selling expenses. The second is the production process, then you need to charge the testing costs to the manufacturing cost account. The third is the cost of other testing, which is charged to the administrative expense account.
One, selling expenses:
Selling expenses refers to the enterprise sales of goods and materials, the provision of labor services in the process of the costs incurred. Subsequent expenditures incurred by an enterprise in connection with the repair costs of fixed assets related to a dedicated sales organization shall be included in selling expenses when incurred.
Two, manufacturing costs:
Manufacturing costs are incurred by the production unit of an enterprise for the production of products or the provision of labor services, and should be included in the cost of products or services, but there is no dedicated cost items of the various production costs.
Third, administrative expenses:
Administrative expenses are all kinds of administrative expenses incurred by the enterprise for the organization and management of enterprise production and operation activities.
Including the start-up costs incurred during the preparation of the enterprise, the board of directors and administration in the operation and management of the enterprise, as well as should be uniformly borne by the enterprise's company funds (including administration and management staff wages and benefits, material consumption, amortization of low-value consumables, office expenses and travel expenses, etc.).
It also includes labor union expenses borne by the administration, board of directors' fees (including board members' allowances, meeting fees and travel expenses, etc.), fees for hiring intermediaries, consulting fees (including consultant's fees), litigation fees, business entertainment expenses, property inspection tax, vehicle and vessel tax, urban land use tax, stamp duty, technology transfer fees, mineral resources compensation fees, research costs, sewage charges, etc.
Follow-up expenditures such as fixed asset repair costs incurred by production workshops (departments) and administrative departments of enterprises, etc. shall be included in administrative expenses when they are incurred.