What is included in the secondary accounts of selling expenses

The second-level accounts of selling expenses include the following: amortization of low-value consumables, office expenses, travel expenses, business hospitality expenses, warehousing expenses, debugging expenses, advertising expenses, business commission, employee salaries, employee benefits, employee education expenses, labor union expenses, depreciation expenses, vehicle expenses, energy expenses, transportation expenses, insurance expenses, leasing expenses, packaging expenses, loading and unloading expenses, customs clearance expenses, bidding expenses, after-sales service expenses, other operating expenses, social insurance, etc.

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Industrial enterprises with independent sales organizations (such as stores, managers), all costs incurred by their independent sales organizations are included in the sales expenses. Industrial enterprises that have not set up an independent sales organization and have very small sales expenses may, according to the regulations, incorporate the sales expenses into administrative expenses.

Commercial enterprises in the process of commodity sales costs incurred in the process of commodity circulation fees belong to the commodity, generally not included in the cost of goods sold, but through the selling price of goods to compensate directly. In the economic analysis of security investment, sales costs are the basic data for calculating economic efficiency.

Expenses of sales are expenses related to the activities of the enterprise selling goods, but do not include the cost of selling the goods themselves and the cost of labor, which are part of the main business costs. Enterprises should be through the "selling expenses" account, accounting for the incidence of selling expenses and carry forward. The debit side of the account to register the sales costs incurred by the enterprise, the credit side of the registration of the end of the period transferred to the "profit for the year" account of the sales costs, after the carry-over, "cost of goods sold" account should have no balance. "Selling expenses" account should be based on the cost of sales expenses for detailed accounting.