Trade union expenses, employee education expenses, business entertainment expenses, taxes, technology transfer fees, amortization of intangible assets, consulting fees, litigation costs, amortization of start-up costs, losses on bad debts, company funds, contributions to higher management, labor insurance premiums, standby insurance premiums, board of directors' dues, and other administrative expenses.
Corporate expenses include salaries of headquarter management, employee benefits, travel, office expenses, board of directors' fees, depreciation, repair, material consumption, amortization of low-value consumables and other corporate expenses;
Labor insurance premiums refer to the pensions of retired employees, price subsidies, medical expenses (including retirees' participation in the medical insurance fund), relocation expenses, employee retirement benefits, employee death funeral expenses, and other administrative expenses. Retirement benefits, funeral subsidies for the death of employees, pension, all funds paid to retired cadres in accordance with the regulations and the implementation of the social coordination fund; Standby insurance premiums refer to the standby insurance fund paid by the enterprise in accordance with state regulations;
Board of directors' dues refer to the expenses incurred by the supreme authority of the enterprise and its members in order to carry out their functions, including travel expenses, meeting expenses, etc.;
Business Hospitality refers to the expenses for socializing and entertaining paid by the enterprise for the reasonable needs of business operation, which are included in administrative expenses accordingly within the following limits:
If the annual net sales (net amount after deduction of concessions and discounts) is less than 15 million yuan, it shall not be more than 0.5% of the annual net sales;
If the annual net sales is more than 15 million yuan but less than 50 million yuan, it shall not be more than 0.3% of the portion of net sales. 0.3% of the portion of net sales; over 50 million yuan but less than 100 million yuan, not more than 0.2% of the portion;
over 100 million yuan, not more than 0.1% of the portion. Categories of administrative expenses and accounting content description of this account accounts for the company for the organization and management of production and operation of the management costs incurred by the company, consisting of research and development costs, design costs and administrative costs, set up a detailed account accounting by expense categories and departments.
Expense category Description of accounting content
Salary and surcharge Salary and welfare costs incurred by the company's departments. Welfare costs are provided at 14% of the departmental compensation payable.
Labor Union Funds The company's labor union funds are provided at 2% of salaries payable
Employee Education Funds The company's employee education funds are provided at 1.5% of salaries payable. The scope of expenditure mainly includes training materials, teachers' fees, outsourced training fees, travel and transportation costs of trainers and outsourced trainers, and consumables and spare parts used for training.
Housing Provident Fund The company pays the housing provident fund for the employees, the base of which is the job skill salary, the percentage of the company is 10%, and the individual is 10% (of which the individual part is deducted from the individual's salary).
Pension insurance premiums The company pays the pension insurance premiums for the employees, and the contribution ratio is 20% for the company and 8% for the individuals (of which the individual part is deducted from the individual's salary).
Unemployment insurance premiums Unemployment insurance premiums paid by the company for its employees
Medical insurance premiums Medical insurance premiums paid by the company for its employees, of which the individual part is deducted from the individual's salary.
Depreciation Expenses The depreciation expenses of the company's non-production, sales and operation of all types of fixed assets (including buildings, fences, roads, equipment), office facilities, transportation.
Office expenses The company's various departments due to office expenses and material consumption, mainly refers to office supplies, office supplies, signs, seals, design with the drawing fee, the internal business promotion (such as banners and a variety of activities promotional items) and so on.
Travel expenses The company's departments incurred business trip costs, including car, boat and airplane expenses, accommodation, road and bridge tolls, conference fees, grants, business trip to play the cost of travel with the car expenses incurred by the personnel of the trip abroad, the contractual costs of family visits and spouses to the company's family visit costs, etc..
Transportation Expenses The company's departments incurred in the city transportation costs, including overtime, morning meeting transportation costs and shuttle bus fees.
Repair costs The company's departments of various types of fixed assets (including housing, fences, roads, equipment), office facilities, transportation (excluding the work of the departmental car) and other spare parts, tools, auxiliary materials, outsourcing maintenance costs and other repair costs.
Transportation expenses Transportation expenses incurred by the company's departments (excluding the sales department)
Electricity expenses Electricity expenses incurred by the company's departments.
Vehicle expenses The company's leadership car and departmental work car gasoline costs, road maintenance costs, vehicle maintenance costs and all vehicles (including transportation vehicles) of the company's annual inspection fees, road maintenance costs. (Vehicle insurance belongs to the property insurance premiums)
Business hospitality The company used for non-sales business hospitality expenses, such as tea, hospitality meals. Expenses for non-selling business entertainment, such as tea and meals.
Testing and inspection costs The company's material consumption for destructive tests, laboratory tests, road tests and other tests in the course of production, quality control and quality improvement. (Excluding the consumption of test within the production process) road test including road and bridge tolls and personnel assistance.
Low-value consumables The company's production and operation needs, does not meet the fixed asset accounting standards (value of less than 2,000 yuan or the use of time does not exceed one year) of the office equipment, such as desks, chairs, cabinets, bicycles and so on.
Labor Protection Expenses Expenses incurred by the company's departments for labor protection, such as labor protection gloves, helmets, summer cooling supplies.
Library material costs The company incurred for the purchase of books, magazines, newspapers and other costs. (Design drawings included in the cost of accounting for office expenses)
Cleaning and sanitation costs The company's cleaning work consumes materials and outsourced cleaning company expenses.
Security and fire protection expenses Expenses incurred by the outsourced security company and the purchase of fire protection consumables.
Technology Development Expenses The company incurs expenses for the research and development of new products, materials, and parts, including salaries, travel, and office expenses for personnel working on technology development projects.
Property insurance premiums The insurance costs incurred by the company to insure all kinds of assets of the company.
Consulting Fees Expenses incurred by the company for auditing and technical consulting, project evaluation, etc.
Printing costs The company incurred in the production and operation of a variety of internal documents printing costs. Such as forms, documents, letters, business cards and so on.
Environmental Protection Fee The company pays sewage charges, assessment fees, etc.
Bad Debt Losses Expenses charged to profit and loss when making provision for bad debts
Greening Fee Expenses incurred by the company for greening
Amortization of Intangible Assets and Long-Term Amortized Expenses The company amortizes the cost of intangible assets and deferred assets
Taxes Taxes to be charged to profit and loss. Expenses (e.g. stamp duty, local water conservancy fund, vehicle and vessel use tax, etc.)
Water expenses Water expenses incurred by the company's departments
Fuel expenses Expenses incurred by the boiler room and other auxiliary units for the company's departments for the purpose of lighting and heating.
Recruitment costs The company's human resources department for the staff recruitment process costs. Such as: the use of space, candidates to the company's travel expenses, medical examination fees, newspapers and magazines in the recruitment ads, etc. (excluding the company's recruitment of personnel to the company's travel expenses, medical examination fees, etc.). (excluding the company's recruiting staff travel, telephone expenses, etc.)
Postal charges The company's production and operation of the mail parcels, letter costs and EMS costs, etc.
Communication costs The company's landline and portable phones (cell phones, SmarTone, fax machines under 2000 yuan) incurred in the telephone, fax costs and the cost of purchasing, repairing the above equipment.
Lawsuit Expenses Expenses incurred by the company for suing or responding to lawsuits
Board of Directors' Fees Expenses incurred by the board of directors and its members for the performance of their functions, such as travel expenses, meeting expenses, and so on.
Provision for decline in value of inventories Provision for decline in value of inventories calculated based on the cost of inventories and the present value of the inventories, and the number of provisions made
Labor Insurance Premiums Settling-in expenses, severance pay, pension, and funeral expenses, etc.
Property Management Expenses Expenses incurred by the Company for the management of its administrative properties, which are managed by in-house or outsourced property management companies.
Cold and warmth protection expenses Expenses for cold and warmth protection in each department of the company
Supervisory management fees Management fees payable by the company in accordance with the articles of incorporation and contractual agreements.
Lease fee The company's business management to pay for equipment, housing rental costs (including overseas offices of the housing rental fee)
Meeting fees Accounting for the company's functional departments to participate in various types of meeting expenses.
Business Promotion Expenses Expenses for corporate image and product promotion not included in operating expenses.
Import and export fees The transportation and miscellaneous expenses incurred for importing and exporting goods.
Medical assistance Medical assistance paid by the company for the employees.
Workers' Compensation Insurance Accounting for the cost of workers' compensation insurance for employees who have signed labor contracts.
Selling expenses Expenses Expenses incurred by the company in the process of selling products, self-made semi-finished products and providing labor services, including packaging costs borne by the company, transportation costs, advertising costs, loading and unloading costs, insurance costs, commissioned by the commissioned sales commission, exhibition fees, leasing fees (excluding financial leasing fees) and sales and service costs, salaries of the sales department personnel, staff welfare, travel, office expenses, depreciation, and repair costs, Material consumption, amortization of low value consumables and other provisions. Accounting for selling expenses I. This account accounts for various expenses incurred in the process of selling goods and materials and providing labor services, including insurance, packaging, exhibition and advertising costs, commodity maintenance costs, expected loss of product quality assurance, transportation costs, loading and unloading costs, etc., as well as for the sale of the enterprise's commodities and the sales organization (including sales outlets, after-sales service outlets, etc.) dedicated to the staff remuneration, operating expenses, depreciation expenses and other operating expenses.
II. This account shall be accounted for in detail according to the expense items.
Three, the main accounting treatment of selling expenses
(a) the enterprise in the process of selling goods, packaging costs, insurance, exhibition and advertising costs, transportation costs, loading and unloading costs, etc., debit this account, credit "cash", "bank deposits" account. "
(2) The operating expenses incurred by the enterprise such as employee remuneration and business expenses of the sales organization set up exclusively for the purpose of selling the enterprise's commodities shall be debited to this account and credited to "Employee Remuneration Payable" and "Bank Deposit", "Accumulated depreciation. At the end of the period, the balance of this account should be transferred to the "profit for the year" account, and there should be no balance in this account after the transfer. Finance costs refers to the enterprise in the production and operation process to raise funds and the costs incurred. Including interest expenses incurred during the production and operation of enterprises (less interest income), net foreign exchange losses (some enterprises such as commodity distribution enterprises, insurance companies for separate accounting, not included in the financial expenses), financial institutions fees, as well as other financial expenses incurred in raising funds, such as bond printing costs, foreign borrowing guarantee fees, and so on. Specific content of financial expenses (1) interest expense, refers to the enterprise short-term borrowing interest, long-term borrowing interest, interest on notes payable, discounted interest on notes, interest on bonds payable, long-term interest payable on the introduction of foreign equipment and other interest expenses (in addition to capitalized interest) minus bank deposits, such as the net amount of interest income.
(2) Exchange loss refers to the difference between the bank's buying and selling price and the exchange rate used for bookkeeping purposes arising from the settlement of sales or purchase of foreign exchange from the bank, as well as the difference between the amount of recorded RMB converted at the end of the period in accordance with the stipulated exchange rate at the end of the period by the closing balances of the foreign currency accounts of various foreign currency accounts at the end of the month (quarterly or yearly) and the amount of the RMB in the original bookkeeping accounts.
(3) Relevant handling fees refer to the handling fees to be paid for the issuance of bonds (except for those to be capitalized), bank charges for the issuance of bills of exchange, and handling fees for the transfer of foreign exchange, etc., but do not include the handling fees to be paid for the issuance of shares, etc.
(4) other financial expenses, such as financial leasing costs incurred in fixed assets leased under finance This is very comprehensive! I hope you can help! @