- Overtime Expenses
Explanation: This secondary account contains two tertiary accounts, "Basic Wages" refers to all the wages due to the employees of the production department of the company after deducting "Overtime Expenses". The "basic salary" refers to the total salary after deducting the "overtime fee", and the "overtime fee" refers to the overtime salary of the employees in the production department of the company.
★2. Manufacturing expenses - employee benefits - welfare expenses
-Medical benefits
Explanation: This secondary account contains two tertiary accounts, "welfare expenses" refers to the company's production department employees holiday gifts, condolences, and so on. The "welfare expense" refers to the company's production staff holiday gifts, condolence money, medical expenses for work-related injuries, etc., and "medical assistance" refers to a medical fund paid by the company and individuals in proportion to a certain salary. (The system carries over automatically).
★3. Manufacturing Expenses - Depreciation Expense
Description: This secondary account refers to the depreciation expense of fixed assets such as machinery and equipment used by the production department at the end of each month.
Manufacturing Expenses
★4.Manufacturing Expenses-Repair Expenses
Description: This secondary account refers to the repair and maintenance expenses of machinery and equipment used by the Production Department, and the repair and installation expenses of office equipment.
★5.Manufacturing Expenses-Machine and Material Consumption
Description: This secondary account refers to the spare parts required for processing products in the workshop of the Production Department, printing tapes, self-adhesive labels, tariffs on imported spare parts, alcohol, cables, cords, fixtures, and other sub-materials used for production.
★6. Manufacturing Expenses - Office Expenses - Book and Newspaper Expenses
-Printing Expenses
Manufacturing Expenses
-Daily Office Supplies Expenses
Explanation: This Level 2 Account contains three Level 3 Accounts The "book and newspaper expenses" refers to the cost of ordering books and magazines for the production department, the "printing expenses" refers to the cost of printing labels for the production department and the cost of printing manuals for cell phones, etc. The "daily office supplies" refers to the monthly budgeted expenses for the employees of the production materials department. Daily Office Supplies" refers to the necessary office supplies purchased by the employees of the Production Materials Department every month in accordance with the budget standards.
★7. Manufacturing expenses - amortization of low-value consumables
Description: This secondary account refers to the company's production of materials used in the Department of low-value consumables in accordance with the provisions of the company's financial system at the end of each month to carry forward costs.
★8.Manufacturing Expenses - Rental Fees
Description: This secondary account refers to the costs incurred by the production materials department for renting factory buildings, warehouses, machinery and equipment.
★9.Manufacturing Expenses-Transportation Expenses-Domestic
-Foreign
Description: This secondary account refers to the company's import and export of materials or products incurred by sea freight, air freight, land freight, etc., which is divided into "domestic", "foreign", "domestic", "foreign" and "foreign". It is divided into "domestic" and "foreign" freight charges.
★10.Manufacturing Expenses-Insurance Fees
Description: This secondary account refers to the insurance fees for goods imported and exported by the Production Materials Department, the insurance fees for machines and equipment used by the Production Department, and vehicle insurance.
Manufacturing Expenses
★11.Manufacturing Expenses-Travel Expenses-Domestic
-Overseas
-Training Travel Expenses
-City Transportation Expenses< /p>
Explanation: This secondary account contains four tertiary accounts, "Domestic" refers to the long-distance transportation costs, accommodation costs and travel subsidies incurred by employees of the Department of Manufacturing Materials on domestic business trips, and "Overseas" refers to the transportation costs incurred by employees of the Department of Manufacturing Materials on foreign business trips, The term "foreign" refers to the transportation, lodging and business trip subsidies incurred by the employees of the Production Materials Department on foreign business trips, "training travel" refers to the lodging and transportation expenses incurred during the training period of the employees of the Production Materials Department, and "in-town transportation" refers to the transportation expenses incurred by the employees of the Production Materials Department on in-town office trips.
★12.Manufacturing Expenses-Water and Electricity Expenses
Description: This secondary account refers to the cost of water and electricity consumption in the workshop of the Production Materials Department.
★13.Manufacturing Expenses - Hospitality Expenses - Hospitality Expenses
-Activity Expenses
Explanation: This secondary account contains two tertiary accounts, of which the tertiary account "Hospitality Expenses" refers to the hospitality expenses incurred by the Production Materials Department. This secondary account contains two tertiary accounts, of which the tertiary account "Hospitality" refers to the expenses incurred by the Production Materials Department for entertaining customers, and "Activity Expenses" refers to the expenses for internal meals for the employees of the Production Department.
★14. Manufacturing expenses - vehicle costs - fuel costs
- road maintenance costs
Manufacturing expenses
- car rental costs
- repair costs
-Vehicle maintenance supplies
-Miscellaneous expenses such as road and bridge crossings
Explanation: This secondary account contains six tertiary accounts. "Fueling costs" refers to the costs of gasoline and oil used by the vehicles of the Ministry of Production, and "road maintenance costs" refers to the costs of gasoline and oil used by the vehicles of the Ministry of Production, and "road maintenance costs" refers to the costs of road maintenance. Road maintenance fee" refers to the highway maintenance fee paid by the vehicles used by the Ministry of Production in accordance with national regulations, "repair fee" refers to the repair and maintenance fee of the Ministry of Production vehicles, "vehicle maintenance supplies" refers to the daily maintenance supplies purchased by the Ministry of Production for the vehicles, and "vehicle maintenance supplies" refers to the daily maintenance supplies purchased by the Ministry of Production for the vehicles. Vehicle maintenance supplies" refers to the daily maintenance tools and tires purchased by the Ministry of Production for the vehicle, "road and bridge fees" refers to the Ministry of Production vehicle road and bridge fees, parking fees, traffic fines and other costs.
★15.Manufacturing Expenses - Customs Clearance Fees - Customs Clearance Fees
-Commercial Inspection Fees
-Other
Explanation: This secondary account includes three tertiary accounts, " Customs Clearance Fees" refers to the customs clearance fees of the Production Materials Department, tax exemption form fees, fees for handling electromechanical certificates, exchange of documents, manual pre-recorded fees, customs sealing fees, sealing fees, port miscellaneous fees, etc., "Commodity Inspection Fees" refers to the Commodity Inspection Fees incurred by the Production Materials Department, the (manual) external inspection fees, etc., "Other " refers to the miscellaneous fees incurred in the process of customs clearance.
★16.Manufacturing Expenses - Postage and Telecommunications - Courier Fees
-Internet Fees
Manufacturing Expenses
Description: This second-level account contains two third-level accounts, of which "Courier Fees" is mainly for the production of materials. "mainly refers to the daily cost of sending express shipments from the production materials department (e.g. EMS), and "Internet access fee" refers to the Internet usage fee, LGE-NET usage fee.
★17.Manufacturing Expenses-Telephone Fee-Fixed Telephone Fee
-Mobile Phone Fee
-Paging Fee
Explanation: This secondary account contains three tertiary accounts. "Fixed telephone charges" refers to the office wired telephone usage charges of the production materials department, "cellular phone charges" refers to the cell phone usage charges of the production materials department, and "paging charges" refers to the service charges of the production materials department for the use of paging. Paging fee" refers to the service fee for the use of paging in the production materials department.
★18.Manufacturing Expenses-Employee Education Expenses
Description: This secondary account refers to the employee education fund of the company's production department, which is accrued in accordance with a certain standard (automatically carried forward by the system).
★19.Manufacturing Expenses-Standby Insurance Premiums
Description: This secondary account elaborates on a kind of social insurance paid by the company and individuals according to a certain percentage (automatically carried forward by the system).
★20.Manufacturing Expenses-Labor Insurance Premiums
Description: This secondary account describes a kind of social insurance paid by the company and individuals based on a certain percentage (automatically carried forward by the system).
★21.Manufacturing Expenses - Labor Union Expenses
Manufacturing Expenses
Description: This secondary account refers to the labor union fees paid by the company and individuals based on a certain percentage of wages (the system carries over automatically).
★22.Manufacturing Expenses-Housing Provident Fund
Description: This secondary account refers to the housing purchase fund paid by the company and individuals in proportion to a certain salary (automatically carried forward by the system).
★23.Manufacturing Expenses-Labor Protection Fees
Description: This secondary account refers to the expenses incurred by the company for purchasing labor protection supplies for the employees of the production department.
★24.Manufacturing Expenses-Experimental Research Expenses
Description: This secondary account refers to the experimental research expenses incurred by the production workshop.
★25.Manufacturing Expenses-Outside Processing Fees
Description: This Level 2 account mainly refers to the processing fees paid to LG Korea for parts processing and the processing fees paid to other companies.
★26.Manufacturing Expenses-Label Entry Handling Fee
Description: This secondary account mainly refers to the cell phone label entry fee