Administrative expense line items are as follows:
1. Wages:refers to all kinds of wages, bonuses, wage allowances, grants and other wage expenses of employees in the management of the enterprise.
Employee welfare costs: refers to employee welfare costs based on the management of the total wages of employees and welfare expenses of 14% of the total wages of employees.?
2. Depreciation expense: refers to the depreciation expense charged on various fixed assets used by the management of the enterprise.?
3, office expenses: refers to the business management of the various office expenses incurred.
4, travel expenses: refers to the enterprise management department employees travel on business and the actual occurrence of the car, boat, plane, city transportation costs, accommodation costs, residential subsidies, meal allowance, driver out of the car subsidies and the unit approved travel expenses, such as lump sum costs.
5, transportation costs: refers to the management of the enterprise to use internal and external transportation vehicle transportation costs and rental of transportation vehicles rental fees, bridge tolls, road maintenance costs, the city traffic costs, as well as the enterprise employees to and from work using the transportation vehicle costs incurred and employees for commuting to and from work to deal with the cost of the ride card, etc.?
6, insurance premiums: refers to the insurance costs payable for the buildings, equipment and other assets used by the management of the enterprise to be insured with the insurance agency.?
7, leasing costs: refers to the enterprise management using operating leases to rent all kinds of management assets and pay the rent, including office space rental costs, living space rental costs, etc.. Does not include financial leasing of fixed assets leasing fees.?
8, repair costs: refers to the enterprise management department to use the housing, daily office supplies repair of labor and material costs incurred, etc.?
9, consulting fees: refers to the business needs of enterprises to the relevant consulting organizations for production technology consulting and business management consulting fees paid or paid for the costs incurred by the enterprise's economic advisers, legal advisers, technical advisers, etc.?
10, litigation costs: refers to the enterprise to the court to sue or respond to the costs paid.?
11, sewage charges: refers to the enterprise according to the provisions of the environmental protection department to pay the sewage charges, as well as over the standard sewage charges added to the sewage.?
Greening fee: refers to the production and operation of enterprises on the premises of the greening and the incidental costs incurred. Excluding supporting greening costs included in the capital budget.
12, material consumption: refers to the cost of consumable materials received or purchased by the management of the enterprise, including computer diskettes, ribbons, accessories, office equipment accessories. Purchased copy paper, printing paper, fax paper and accounting department to buy and print the books, vouchers, statements of the cost of this account is also accounted for in this account.?
13, amortization of low-value consumables: refers to the business management of low-value consumables received.?
14, amortization of intangible assets: refers to the amortization of intangible assets of the enterprise, including patents, trademarks, copyrights, land use rights, and goodwill and other amortization costs.?
15, amortization of long-term amortized expenses: refers to the amortization period of more than one year of the amortization of long-term amortized expenses.?
16, bad debt provision: refers to the bad debt provision for receivables.
17, technology development costs: refers to the enterprise to the group company's annual share of the approved development costs and the enterprise research and development of new products, new technologies, new techniques incurred costs, including: new product design costs, process procedures, equipment commissioning costs, raw materials and semi-finished products of the experimental costs, technical library fees, not included in the national plan of intermediate testing costs, researchers' salaries, research equipment, depreciation, and new products, new products, new technologies, new technologies, new technologies, new technologies, new technologies, new technologies, new technologies, new technologies, new technologies, new technologies, new technologies, new techniques, new technologies. depreciation, other expenses related to the research of new products and new technologies, the expenses of entrusting other units to carry out scientific research and trial production, and the loss of trial production failure, etc.?
18, technology transfer fee: refers to the enterprise for the use of other people's non-proprietary technology and the payment of fees.
19, business hospitality: refers to the reasonable needs of the business operations of the enterprise to entertain guests and other expenses paid.?
20, labor union funds: refers to the enterprise employees 2% of the total wages and allocated to the labor union specifically for labor union activities of the special funds. Employee education funds: refers to the 1.5% of the total wages of the employees of the enterprise to withdraw funds for employee education.
21, social insurance premiums: refers to the basic social insurance fund for enterprise employees in accordance with state regulations, including the integrated pension insurance, medical insurance, unemployment insurance, industrial injury insurance, etc.?
22, labor insurance premiums: refers to the wages, subsidies, medical expenses, activities paid to retirees, as well as funeral expenses, pensions, etc. paid for employees.?
23, taxes: refers to the enterprise in accordance with the provisions of the real estate tax, vehicle and vessel use tax, stamp duty, land use tax.
24, land use fee: refers to the enterprise in accordance with the provisions of the land use fee.?
25, land loss compensation fee: refers to the enterprise in the production and operation process of destroying other units using state-owned land or the state does not expropriation of collectively owned land, in addition to responsible for the reclamation of land, but also should be paid to the unit that suffered loss of land loss compensation fee. Compensation for land loss is divided into compensation for loss of arable land, compensation for loss of forest land and compensation for loss of other land.
26, inventory loss and inventory loss: refers to inventory materials in the inventory count, found that the material loss, destruction and damage within the quota of loss caused by the loss, as well as the withdrawal of the provision for the decline in the value of inventory.?
27, utilities: refers to the management of the enterprise's consumption of water and electricity.?
28, heating costs: refers to the management of the enterprise's heating costs incurred.?
29, warehouse expenses: refers to the actual incurred by the enterprise warehouse cleaning, dumping, loading and unloading costs.
30, meeting expenses: refers to the business needs of the management of the enterprise to organize or participate in a variety of meetings occurring in the port and out of town expenditures, including the cost of rented space during the meeting, vehicle costs, printing costs of information, accommodation, round-trip transportation, subsidies, etc.. It does not include the meeting expenses related to the meeting of shareholders of the enterprise at the meeting and the board of directors.?
31, audit fees: refers to the enterprise to hire accounting firms and other intermediaries to audit, capital verification, asset evaluation and other costs incurred. Does not include the costs incurred by the internal audit department.
32, the board of directors fees: refers to the board of directors incurred, including board member allowances, meeting fees and travel expenses, etc.?
33. Superior management fee: refers to the management fee paid by the enterprise in accordance with the amount approved by the superior.?
34. Extracted New Benefit Wages: refers to the new benefit wages extracted by the work efficiency linked enterprises in accordance with the relevant provisions of the work efficiency linkage in the current year.?
35, housing provident fund: refers to the housing provident fund withdrawn in accordance with state regulations for the management of the employees.?
36, amortization of the number of latent losses pending: refers to the number of enterprises amortized latent losses pending for the year.?
37, other costs: the grant enterprise incurred in addition to the above costs other management costs.
Management costs refers to the business administration for the organization and management of production and business activities and the various costs incurred. Including specific items are: the board of directors and administrative departments in the enterprise management, or should be borne by the enterprise company funds, labor union funds, unemployment insurance premiums, labor insurance premiums, board of directors fees, intermediaries, consulting fees, litigation costs, business hospitality, office expenses, travel expenses, postage and electricity, green fees, management salaries and welfare costs.
Administrative expenses are period expenses and are recognized as losses or benefits in the period in which they are incurred.
Enterprises should account for the incurred and carried forward administrative expenses through the "administrative expenses" account. The debit side of the account registers the administrative expenses incurred by the enterprise, the credit side registers the administrative expenses transferred to the "profit for the year" account at the end of the period, after the carry-over of the account should not have a balance. The account by the cost of administrative expenses of the expense items for detailed accounting.