1. No matter what industry, expenses include production expenses and period expenses. As long as the expenses incurred are genuine and legal, they can be reimbursed.
2. It is easy to distinguish the content of general production expenses, but it is difficult to distinguish the content of period expenses. To provide you with the content of cost accounting during the period:
(1) Accounting content of operating expenses
Operating expenses refer to the various expenses incurred by the enterprise in the process of selling goods and the expenses for sales. The operating expenses of the sales agencies (including sales outlets, after-sales service outlets, etc.) specially established for the company's products. The purchasing expenses incurred by commodity circulation enterprises in the process of purchasing commodities are also included in operating expenses.
Business expenses generally include the following five aspects:
1. Product self-sales expenses: including packaging fees, transportation fees, loading and unloading fees, and insurance fees that should be borne by the enterprise.
2. Product promotion expenses: Promotional expenses incurred in order to expand the sales of the company's products: exhibition fees, advertising fees, operating rental fees (the cost of renting counters, equipment, etc. to expand sales, not Including finance leasing fees), sales service fees (fees for providing after-sales services, etc.).
3. Expenses of the sales department: generally refer to the employee wages and welfare fees, expenses similar to wages, and expenses of the sales organization (including sales outlets, after-sales service outlets, etc.) specially set up to sell the company’s products. Business expenses and other operating expenses. However, the internal sales department of an enterprise is an administrative department, and the expenses incurred are not included in operating expenses, but are included in administrative expenses.
4. Consignment fee: mainly refers to the commission fee paid by the enterprise when entrusting other units to sell according to the provisions of the consignment contract.
5. Purchase costs of commodity circulation companies: refers to the transportation fees, loading and unloading fees, packaging fees, insurance premiums, reasonable losses during transportation and selection and sorting before warehousing incurred by commodity circulation companies during the purchase process. Fee et al.
(2) Accounting content of administrative expenses
Administrative expenses refer to various expenses incurred by enterprises to organize and manage production and business activities. Including negative expenses incurred by the enterprise's board of directors and administrative departments in the operation and management of the enterprise or that should be borne by the enterprise. Individuals include the following:
1. Enterprise management departments and employees Expenses
(1) Company expenses: refers to administrative department employee wages, repair costs, material consumption, amortization of low-value consumables, office expenses and travel expenses incurred directly in the enterprise administrative department.
(2) Union funds: refers to funds accrued and allocated to the trade union based on 2% of the total employees' wages (excluding housing subsidies issued according to prescribed standards, the same below).
(3) Employee education funds: refers to the expenses set aside at 1.5% of the total employee wages for employee training and learning.
(4) Labor insurance premiums: refers to the pensions paid by the enterprise to retired employees (including the payment of local coordinated pensions as required), price subsidies, and medical expenses (including the payment for retirees to participate in medical insurance) ), relocation allowance in another place, employee retirement pay, wages for sick leave for more than 6 months, employee death and funeral subsidies, pensions, and other expenses paid to retired personnel in accordance with regulations.
(5) Unemployment insurance premium: refers to the industry insurance fund paid by enterprises in accordance with regulations. )
2. Expenses other than direct management of the enterprise
(1) Board of Directors fees: refers to various expenses incurred by the enterprise’s board of directors or the highest authority and its members to perform their duties. Expenses, including member allowances, travel expenses, conference fees, etc.
(2) Consulting fees: refers to the fees paid by an enterprise to relevant consulting agencies for consulting on production technology, operation and management, or the fees paid to the enterprise's economic consultants, legal consultants, and technical consultants.
(3) Intermediary agency fees: refers to the expenses incurred by the enterprise when hiring an accounting firm to conduct audits, capital verification, asset evaluation, liquidation, etc.
(4) Litigation fees: refers to the fees paid by an enterprise to sue or respond to a lawsuit in court.
(5) Taxes: refers to property tax, vehicle and vessel use tax, land use tax, stamp tax, etc. paid by enterprises in accordance with regulations. (6) Mineral resource compensation fee: refers to the mineral resource compensation fee paid by enterprises that mine mineral resources in the territory of the People's Republic of China and other jurisdictional waters according to a certain proportion of the main business income.
3. Cost of providing production technical conditions
(1) Pollution discharge fee: refers to the sewage discharge fee paid by the enterprise in accordance with the regulations of the environmental protection department.
(2) Greening fee: refers to the sporadic greening fee within the enterprise area.
(3) Technology transfer fee: refers to the fee paid by an enterprise for using non-patented technology.
(4) Research and development fees: refers to the new product design fees, process procedure formulation fees, equipment debugging fees, testing fees for raw materials and semi-finished products, and technical books and materials incurred by the enterprise in developing new products and new technologies. fees, intermediate test fees not included in the national plan, researchers' salaries, depreciation of research equipment, other funds related to new products and new technology research, costs of scientific research and trial production entrusted to other units, and losses from failed trial production, etc.
(5) Amortization of intangible assets: refers to the value of intangible assets amortized by the enterprise in installments. Including amortization of patent rights, trademark rights, copyrights, land use rights, non-patented technology and goodwill.
(6) Amortization of long-term prepaid expenses: refers to the enterprise’s average amortization of various expenses with an amortization period of more than one year within the benefit period of the expense item, including average amortization based on the overhaul interval. Fixed asset overhaul expenses that are written off, leased fixed asset improvement expenses that are evenly amortized over the shorter of the lease term and the remaining useful life of the leased asset, and other long-term deferred expenses that are evenly amortized over the benefit period Amortization.
4. Entertainment expenses for purchase and sale business Business entertainment expenses: refers to the expenses paid by the enterprise for the reasonable needs of business operations, which should be included in the management expenses according to the facts.