1, salaries, wages, salaries refers to the leading cadres, employees, workers and other personnel compensation, wages refers to the construction, repair, maintenance and other activities to pay the remuneration, the study should pay attention to its reasonableness, based on the provisions of the document and whether to ensure that the payment of social insurance costs.
2, travel expenses, travel expenses refers to staff on official business trips, attending meetings and other activities such as transportation costs, room and board, etc., the study should pay attention to whether in accordance with the provisions of the national financial sector, through the people of the administrative business system to open a special account accounting, and reimbursement in accordance with the standards set by the central and local governments.
3, business hospitality and meeting expenses, business hospitality refers to the staff to receive customers, subordinates, colleagues and other occasions spent on the cost of meeting expenses refers to the venue rental, catering, hotel accommodation and other costs required to convene a meeting, the study should pay attention to the accounting procedures for these costs, the management process is in line with the required standards, and whether there are appropriate vouchers for the record.
4, vehicle costs, vehicle costs refers to the purchase, use, maintenance, insurance and other expenditures of the official vehicle of the organization, the study should pay attention to the use of this cost of management and decision-making costs, whether it is in line with the relevant provisions of the state standards, whether there is a normative reasonableness reached.
5, renovation and maintenance costs, renovation and maintenance costs refers to the construction of housing and supporting building facilities, the use, maintenance, repair, rental costs spent. Learning should be concerned about the use of these costs regulations, the origin of funds, the source of expenditure projects, such as the fine management and implementation of the project.