make it clear
1. Company funds
Refers to the expenses incurred by group companies, subsidiaries and institutions (offices and engineering headquarters).
1. 1 salary
Refers to the salaries, wage allowances and bonuses of managers, office workers, laid-off workers and retirees of group companies, subsidiaries and organs, as well as subsidies paid to professional and technical personnel in accordance with regulations, books and newspaper fees for political cadres and some administrative cadres with college education or above. , but does not include items such as purchasing storage fees, welfare fees payable and labor insurance fees.
1. 1. 1 management salary
Refers to the salaries, wages, allowances, bonuses and subsidies given to professional and technical personnel by the managers and handymen of the group company and its subsidiaries and agencies, as well as the books and newspaper expenses of political cadres and some administrative cadres with college education or above, but does not include items such as purchasing storage fees, welfare fees payable and labor insurance fees.
1. 1.2 wages of laid-off workers
Refers to the wages of all laid-off workers of the group company and its subsidiaries.
1. 1.3 Retiree's salary
Refers to the salaries of all retirees of group companies and subsidiaries.
1.2 Welfare expenses
Refers to 1. 1 4% of the total salary.
1.3 office expenses
Refers to the administrative office expenses, collective heating expenses, books, newspapers and materials needed by employees for study, etc.
1.3. 1 stationery paper fee
Refers to the administrative office stationery, paper, manuscript paper, forms, photocopiers, fax machines and other expenses.
1.3.2 printing fee
Refers to the printing expenses of administrative office documents, blank forms and self-printed books and materials.
1.3.3 post and telecommunications fee
Refers to the expenses of mailing, telephone, telegraph and communication line maintenance, network maintenance, line rental, etc.
1.3.4 utilities
Refers to the heating fees charged by administrative offices, staff quarters, water, electricity and lighting materials and heating departments.
1.3.5 fee for books and newspapers
Refers to all kinds of newspapers, magazines, reference books and business books subscribed according to the prescribed standards, including editing fees for self-compiled books and materials.
1.3.6 Promotion fee
Refers to the publicity expenses (including the special edition fees paid for external publicity), books, supplies, learning materials needed for political study of employees, and remuneration paid according to regulations.
1.3.7 others
Refers to the cost of photographic film, video tape, audio tape, seal engraving and accreditation for administrative management.
1.4 Travel and transportation expenses
Refers to the travel expenses, transportation expenses, family visit expenses and vehicle use fees incurred by the administrative department because of employees' business trip or job transfer.
1.4. 1 travel expenses
Refers to intercity transportation, accommodation, local transportation, food subsidies and transportation subsidies for employees on business trips.
1.4.2 local transportation fee
And subsidies
Refers to the local transportation expenses and meals incurred by employees on business trips in urban areas and the local commuting transportation subsidies paid to employees according to regulations.
1.4.3 Transfer and scrapping
One-time travel expenses
Refers to inter-city transportation, accommodation, consignment (including expenses paid to accompanying family members according to regulations) and one-time travel expenses paid to retirees and one-time settling-in expenses paid to college graduates and veterans according to regulations.
1.4.4 Travel expenses of employees visiting relatives
Refers to the travel expenses paid to employees to visit relatives according to regulations.
1.4.5 Vehicle use fee
Refers to vehicle maintenance fees, crossing fees, annual inspection fees, license fees, parking fees, etc. Used by the administrative department.
1.5 depreciation expense and repair expense
Refers to the depreciation of fixed assets used by administrative departments in accordance with the prescribed methods, as well as the maintenance costs of buildings, administrative vehicles and other equipment, furniture and appliances.
1.5. 1 is used for management.
Depreciation expense of fixed assets
Refers to the depreciation of fixed assets used by administrative departments (excluding fixed assets used for technology development) according to the original price of fixed assets and the specified classified depreciation rate.
1.5.2 administrative room
Building maintenance cost
Refers to the regular maintenance cost of the administrative building.
1.5.3 for management
Vehicle maintenance fee
Refers to the maintenance cost of administrative vehicles and production command vehicles.
1.5.4 computer expenses
Refers to the daily expenses such as the purchase of computer accessories, normal maintenance and printing consumables paid by the computer configuration unit.
1.5.5 for administrative management
It pays for maintenance.
Refers to the maintenance cost of fixed assets except administrative vehicles, buildings and computers.
1.5.6 for management
Fixed capital lease fee
Refers to the rental cost of fixed assets rented for administrative purposes.
1.6 material consumption
Refers to the material consumption of administrative institutions except the material consumption included in the management fee "1-5 depreciation and repair fee".
1.6. 1 fuel cost
Refers to the cost of heating, boiling water and coal in offices and dormitories.
1.6.2 vehicle fuel cost
Refers to the fuel cost of vehicles used by administrative departments.
1.7 Amortization of low-value consumables
Refers to the administrative low-value consumables and maintenance costs amortized according to the prescribed standards and amortization methods.
1.8 Labor protection fee for managers
Refers to the labor protection articles, health care articles and health care expenses for female employees issued to managers and handymen according to national standards.
1.8. 1 labor protection articles
Refers to the expenses such as work clothes and protective equipment issued to employees according to regulations.
1.8.2 health care fee
Refers to the expenses paid to employees for detoxification, nutrition, heatstroke prevention and cooling according to regulations.
1.8.3 health expenses of female workers
Refers to the health care subsidies paid to female employees according to regulations.
2. Trade union funds
Refers to the trade union funds accrued by the company according to 2% of the total wages of all employees.
3. Staff Education Fund
Refers to the employee education funds that the company accrues or controls within 1.5% according to 65438+ 0.5% of the total salary of all employees.
4. Labor insurance premium
Refers to all labor insurance expenses incurred by the company.
4. 1 Basic old-age insurance
Refers to all the basic old-age insurance premiums paid by the company according to regulations.
4.2 Supplementary endowment insurance
Refers to all the expenses incurred by the company in establishing supplementary endowment insurance for employees according to regulations.
4.3 Supplementary medical insurance
Refers to all the expenses incurred by the company in establishing supplementary medical insurance for employees according to regulations.
4.4 Work-related injury insurance
Refers to all work-related injury insurance premiums paid by the company according to regulations.
4.5 Maternity insurance
Refers to all maternity insurance paid by the company according to regulations.
4.6 Retirement expenses borne by enterprises
Refers to the wages and medical expenses paid by the company to retired employees according to regulations (enterprises that implement medical reform implement medical reform policies).
4.7 Others
Refers to other labor insurance premiums other than the above six items, such as employee medical insurance wages, death and funeral expenses of on-the-job employees, etc.
5. Unemployment insurance premium
Refers to all insurance premiums paid by the company according to regulations.
6. Directors' dues
Refers to the expenses incurred by the company's board of directors to perform their functions, such as directors' allowances, travel expenses, meeting fees, etc.
7. Consulting fees
Refers to the expenses paid by the company to relevant consulting institutions for scientific, technical and management consulting, including the expenses paid by hiring economic and technical consultants, legal consultants and tax consultants.
8. Fees for employing intermediary agencies
Refers to the expenses paid by the company to hire accounting firms, law firms, asset appraisal firms and other social intermediary agencies for capital verification, asset appraisal, accounting statement audit and economic appraisal.
9. Legal fees
Refers to the expenses incurred by the company in suing and responding to the lawsuit.
10. Sewage charges
Refers to the sewage charges paid by the company according to regulations (the sewage charges on the construction site are directly included in the project cost).
1 1. Greening fee
Refers to the sporadic greening expenses incurred by the company for greening the office space.
12. Tax
Refers to the taxes paid by the company in accordance with the regulations and should be included in the management expenses.
12. 1 property tax
Refers to the property tax paid by the company according to regulations.
12.2 vehicle and vessel use tax
Refers to the vehicle and vessel use tax paid by the company according to regulations.
12.3 land use tax
Refers to the land use tax paid by the company according to regulations.
12.4 stamp duty
Refers to the stamp duty paid by the company according to regulations.
13. Land use fee
Refers to the expenses paid by the company for the use of land in the process of organizing and managing production, such as temporary use of land and rental fees paid by local governments. Expenses such as temporary land use during construction are not accounted for in this account.
14. Land loss compensation
Refers to the land loss compensation paid by the company in the process of production and operation due to the destruction of land not requisitioned by the state.
15. Technology transfer fee
Refers to the expenses paid by the company to the owner of the non-patented technology by using the non-patented technology according to the agreement of the non-patented technology transfer contract.
16. R&D expenses
Refers to the new product design fees, process design fees, equipment debugging fees, raw materials and semi-finished products test fees, technical books and materials fees, intermediate test fees not included in the national plan, researchers' salaries, research equipment depreciation and other expenses related to new product trial production and technical research, as well as the expenses of entrusting other units to carry out scientific research trial production and the losses caused by trial production failure.
17. Amortization of intangible assets
Refers to the amortization expenses of intangible assets such as patent right, trademark right, copyright, land use right and non-patented technology.
18. Preparatory expenses
Refers to the expenses collected by "long-term deferred expenses" in the month when production and operation begin and included in the current profits and losses during the preparation period, including personnel salaries, office expenses, training fees, travel expenses, printing fees, registration fees, borrowing fees, etc. which are not included in the value of fixed assets.
19. Business entertainment expenses
Refers to the entertainment expenses that the company needs to pay for production and operation (the tax law stipulates that the deduction standard is: the annual net sales income is 6,543,800 yuan or less, and it does not exceed 5 ‰ of the net sales income; If the annual net sales income exceeds 6.5438+0.5 million yuan, it shall not exceed 3‰ of this part).
20. Provision for impairment of assets
Refers to the company's provision for impairment of assets that should be included in management expenses according to regulations.
20. 1 bad debt provision
Refers to the provision for bad debts made by the company according to regulations.
20.2 Inventory depreciation reserve
Refers to the company's provision for inventory depreciation according to regulations.
20.3 Contract Estimated Loss Reserve
Refers to the estimated contract losses confirmed by the Company when accounting the construction contract income.
2 1. Current assets surplus
Lose, damage
Refers to the company's cash shortage, mismanagement and other reasons that cannot be identified after approval according to management authority, and the net damage loss (excluding extraordinary losses) after deducting the value of surplus materials, recoverable insurance compensation and negligence compensation. The inventory surplus of non-cash current assets directly offsets this account.
22. Contract notarization fee
Refers to the notarization visa fee paid by the company for handling notarization visas such as engineering contracts, materials and product purchase and sale contracts. Notary organ.
23. Superior management fee
Refers to the management fees paid by the company's internal units to its competent units and the management fees charged by the head office and group companies according to regulations.
24. Housing accumulation fund
Refers to the housing accumulation fund paid by the company for all employees according to regulations.
25. Other management fees
Refers to other management expenses other than the above expenses.
25. 1 public security expenses
Refers to the public security funds allocated by the public security department of the group company on schedule and borne by the resident subsidiaries and other units, including public security administrative funds and public security business funds.
25.2 Fire fighting expenses
Refers to the company's expenses for purchasing fire-fighting clothes, depreciation expenses of fire-fighting equipment, purchase and maintenance expenses of fire-fighting equipment and equipment, and special professional expenses paid by the fire department.
25.3 militia activities and civil air defense funds
Refers to the expenses required for militia activities organized by the company itself and the wages, welfare, labor insurance supplies, sporadic tools and other expenses of civil air defense construction personnel. Clothing expenses, weapons storage expenses and related expenses for organizing the activities of the company's armed forces are also accounted for in this account.
25.4 Handling fee for fixed assets
Administrative management fee for fixed assets.
25.5 conference fees
Refers to the meeting food subsidies and meeting public and miscellaneous expenses incurred for holding a meeting according to the relevant regulations of the company.
25.6 Hostel expenses
Refers to the purchase, amortization, maintenance costs, cleaning and repair costs of bedding, lighting, heating, water and electricity costs of guest houses that are not independently accounted for by each unit (the income from guest houses should be deducted from this project).
25.7 Regional epidemic prevention and health expenses
Refers to the epidemic prevention station expenditure of each unit and the epidemic prevention expenditure and related environmental sanitation expenditure of units without epidemic prevention institutions.
25.8 quota determination and budget
Assembly fee
Refers to the cost of determining, compiling, purchasing and compiling the budget quota of construction projects.
25.9 Festival celebration fee
Refers to the celebration expenses such as lamps and colorful flags purchased on festivals or anniversaries.
25. 10 vehicle insurance and safety
Accident handling fee
Refers to the vehicle insurance premium paid by the enterprise and the expenses paid in the process of handling safety accidents, and the expenses that should be borne by the enterprise according to the ruling. The preferential vehicle refund and accident compensation given by the insurance company to the enterprise offset this item.
25. 1 1 social expenses
Refers to social charges such as employment security fund for the disabled, local education development fund, river fees and embankment fees paid by the company according to regulations.
25. 12 membership fees of societies and associations
Refers to the membership fees paid by various societies and associations that the company participates in.
25. 13 Other management expenses
Refers to other management expenses beyond the above-mentioned expenditure scope, such as: one-child fee, petition fee, bidding fee, Communist Youth League organization activity subsidy, security fee, cleaning supplies and appliances fee, etc.