A, administrative expenses including the detailed accounts:
1, management personnel wages: refers to the enterprise administration and management of personnel wages, such as managers, technicians, workers, should be charged by the cost of service personnel (such as canteen cooks), temporarily transferred in the administration and management of the assistant staff, the whole factory warehouse personnel and other wages. However, the wages of personnel in technical schools, primary and secondary schools and nurseries, kindergartens, off-plant baths, barber shops and staff hospitals. are not included in this item.
2. Employee Welfare Expenses: refers to the employee welfare expenses extracted by the enterprise in accordance with 14% of the total wages of the employees of the administration and welfare departments (including nurseries, kindergartens, out-of-plant baths, barber shop personnel and medical personnel, etc.).
3, travel expenses: in accordance with the provisions of the administrative departments to pay for various kinds of travel expenses for employees on official business, accommodation, attendance assistance; city transportation costs and meal allowance; in accordance with the provisions of the transfer of employees and their families, moving expenses; in accordance with the provisions of the provisions of the payment of employees suffering from occupational diseases to go to the field to seek medical treatment of the transportation costs, accommodation, meal allowance, etc..
4, office expenses: refers to the administrative department of stationery, printing, post and telecommunications, office supplies and other office expenses; political and industrial departments of the publicity funds, including learning materials, photo printing and printing costs, and the required expenditure of newspaper subscriptions, plant newspaper printing and remuneration, etc..
5, depreciation: refers to the provisions of the administration of the fixed assets (including education, health, welfare sector fixed assets) depreciation costs.
6, repair costs: refers to the administration of the fixed assets used in the repair costs.
7, material consumption: refers to the general consumption of materials consumed by the administration, excluding fixed asset repair and labor protection materials.
8. Amortization of low-value consumables: refers to the amortization and repair costs of low-value consumables, tools and low-value equipment used by the administration.
9. Labor Union Funds: refers to the funds accrued and allocated to the labor union in accordance with 2% of the total wages of employees.
10, employee education expenses: refers to the enterprise for employees to learn advanced technology and improve the cultural level of expenses, according to 1.5% of the total wages of employees.
11, labor insurance premiums: refers to the retirement pensions of retired employees, price subsidies, medical expenses (including the medical insurance fund for retired employees to participate in medical insurance), relocation expenses, employee severance pay, funeral subsidies for the death of the employee, pension payments, the provisions paid to retired cadres as well as the enterprises that have implemented the social co-ordination method of the co-ordination of the retirement fund withdrawn in accordance with the provisions of the regulations.
12. Unemployment insurance premiums: refers to the unemployment insurance fund paid by enterprises in accordance with state regulations.
13. Board of Directors' Fees: refers to the expenses incurred by the highest authority of the enterprise (such as the board of directors) and its members for the purpose of carrying out their functions, including travel expenses, meeting expenses, and so on.
14, consulting fees: refers to the enterprise to the relevant consulting organizations for science and technology, business management consulting costs incurred, including the hiring of economic and technical consultants, legal advisers and other fees paid.
15, audit fees: refers to the enterprise to hire a certified public accountant to check the accounts and capital verification, as well as asset evaluation and other costs incurred.
16, litigation costs: refers to the costs incurred by the enterprise due to prosecution or litigation.
17, sewage charges: refers to the enterprise in accordance with the provisions of the sewage charges.
18, greening fees: refers to the greening costs incurred by the enterprise to green the plant.
19. Taxes: refers to property tax/city real estate tax, vehicle and vessel use tax/vehicle and vessel use license tax, land use tax/land use fee, and stamp duty paid by enterprises in accordance with regulations. (Note: / the taxes indicated before are the taxes applicable to domestic enterprises, / the items indicated after are the taxes applicable to foreign enterprises)
20, technology development costs: refers to the costs incurred by the enterprise for research and development of new products, new technologies, and new processes.
21. Amortization of intangible assets: refers to the amortization of intangible assets such as patents, trademarks, copyrights, land use rights, and non-patented technologies.
22, business hospitality: refers to the enterprise's affiliated departments for the reasonable needs of the enterprise's business operations and expenses.
23, warehouse expenses: refers to the enterprise's materials, semi-finished products and its finished goods warehouse for storage, organization and other work consumed materials, tools, spare parts and other costs.
24, insurance costs: refers to the administration (including the welfare sector) should bear the insurance costs of property and materials (excluding the purchase of materials en route insurance costs).
25, utilities: refers to the costs paid by the administration due to the consumption of water, electricity and materials for lighting, etc..
26, transportation costs: refers to the administration should bear the cost of transportation provided by the in-plant transportation department and out-plant transportation agencies. Including the cost of road maintenance, management fees, consumed fuel and other materials for its office vehicles. Intra-city transportation and miscellaneous expenses not included in the cost of material purchases.
27. Heating costs: heating costs paid by the administration, including expenditures on fuel, steam, hot water, stoves, etc. for heating.
28, security and fire protection costs: refers to corporate security. Fire department maintenance costs and daily expenses. Such as the consumption of materials and supplies for firefighting, prevention of materials and supplies, prevention of publicity costs, guards and firefighters clothing and janitorial costs.
29, meeting costs: refers to the enterprise for the convening of the meeting in accordance with the provisions of the payment of various costs, including meeting meal subsidies, meeting public miscellaneous expenses, accommodation costs and venue rental costs, meeting transportation costs and so on.
30, employee transportation costs: in accordance with the scope and standards of the local provisions of the city transportation subsidies paid to employees, for employees to and from work in the factory-owned cars and private cars consumed by gasoline, road maintenance and other transportation costs, as well as employees to visit their families and other travel expenses.
31, labor protection expenses: refers to the standard and scope of labor protection supplies paid to employees in accordance with the provisions of summer heat, health care and drinking food (including purchased mineral water) costs and labor protection publicity costs.
32. Rental fee: refers to the rent of all kinds of fixed assets and appliances used by the administration and management which are leased from outside and charged to the administrative expenses in accordance with the regulations.
33, environmental protection and health costs: refers to the prevention of occupational diseases and industrial hygiene costs incurred by the enterprise; in order to protect the factory environment and environmental protection costs incurred: the "three wastes" costs; factory cleaning costs.
34, bad debt loss: refers to the enterprise approved the actual write-off of uncollectible receivables or bad debt reserves made in accordance with the provisions.
35, inventory loss (less inventory surplus): refers to the enterprise's raw materials, self-made semi-finished products, products in progress and finished products, etc., loss, destruction, scrapping, less the negligent person and the insurance company's compensation and the above inventory surplus offset the net loss.
36, test and inspection costs: refers to the enterprise on the material or product testing, inspection, testing and expenses incurred.
37, the provision for inventory decline: refers to the enterprise in accordance with the provisions of the provision for inventory decline.
38, other expenditures: refers to other incidental overhead expenditures that do not belong to the above items.
Two, finance costs detailed accounts:
1, finance costs - interest income: interest income on deposits;
2, finance costs - interest expenses: interest expenses on loans and other financing methods to pay interest expenses;
3, finance costs - exchange loss: foreign currency exchange spread;
4, finance costs - handling fees: various handling fees arising from banking income and expenditure operations.
Expanded Information:
p>Management costs need to be accounted for:
I. Expenses on the part of the management and employees of the enterprise
1, company funds: refers to the administration and management directly in the enterprise administration and management of the administration and management of the employee's wages, repairs, consumption of materials, amortization of low-value consumables, office expenses and travel expenses, etc.
2, labor union funds: refers to the total amount of wages according to the employee (deducting the housing subsidies in accordance with the provisions of the standard Labor Union Funds: 2% of the total wages of employees (minus the housing subsidies issued according to the prescribed standards, the same below) and the funds allocated to the labor union for use.
3. Employee education expenses: 15% of the total wages of employees, for employee training and learning expenses.
4, labor insurance premiums: refers to the enterprise to pay retired workers' pensions (including the required contribution to the local co-ordination of pensions), price subsidies, medical expenses (including the payment of retired personnel to participate in medical insurance), the cost of settling in a different place, the employees' severance pay, the wages of sick leave for more than six months, the death of the employee's funeral subsidy, pension, and the other costs paid to the retired personnel in accordance with the provisions of the regulations.
5. Unemployment insurance premiums: refers to the unemployment insurance fund paid by the enterprise in accordance with the regulations.
2. For expenses other than the direct management of the enterprise.
1, the board of directors fees: refers to the enterprise's board of directors or supreme authority and its members in order to carry out the powers and functions of the expenses incurred, including member allowances, travel expenses, meeting expenses and so on.
2, consulting fees: refers to the enterprise to the relevant consulting organizations to carry out production technology business management consulting fees paid or to pay for the cost of the enterprise's economic advisers, legal advisers, technical advisers.
3, the hiring of intermediary fees: refers to the cost incurred by the enterprise to hire an accounting firm to carry out the checking of accounts, capital verification, asset valuation, clearing the books and so on.
4, litigation costs; refers to the costs paid by the enterprise to the court to sue or respond to the lawsuit.
5. Taxes: property tax, vehicle and vessel use tax, land use tax, stamp duty, etc. paid by the enterprises according to regulations.
6, mineral resources compensation fee: refers to the enterprise in the field of the Chinese people's *** and the state and other jurisdictional sea mining mineral resources, in accordance with a certain percentage of the income from the main business to pay the compensation fee for mineral resources.
Three, the cost of providing production technology conditions.
1, sewage charges: refers to the sewage charges paid by enterprises in accordance with the provisions of the environmental protection department.
2, greening fees: refers to the cost of sporadic greening in the enterprise area.
3. Technology transfer fee: refers to the fee paid by the enterprise for the use of non-proprietary technology.
4, research and development costs: refers to the development of new products, new technologies incurred by the enterprise's new product design fees, process procedures for the development of capital, equipment commissioning costs, raw materials and semi-finished products of the test recognized technical library fees, not included in the national plan of intermediate test fees;
Researchers' salaries, depreciation of research equipment, and new products, new technologies, research and development of other funds, commissioned by other units of scientific research and trial production costs. other units to carry out scientific research and trial production costs and trial production failure losses, etc.
5. Amortization of intangible assets: the value of intangible assets amortized by the enterprise. Including patents, trademarks, copyrights, land use rights, non-patented technology and goodwill amortization.
6, amortization of long-term amortized expenses: refers to the enterprise to share the period of more than one year of expenses in the cost of the project's beneficial period of average amortization, including the average amortization of fixed assets overhaul expenditures according to the overhaul intervals, the average amortization of leased fixed asset improvement expenditures in the shortest of the lease term and the useful life of the leased asset, and in the beneficiary period of the average amortization of Amortization of other long-term amortized expenses.
Fourth, entertainment expenses for purchase and sale of business. These mainly refer to business entertainment expenses, i.e., expenses paid by the enterprise for the reasonable needs of business operation, and these expenses shall be included in administrative expenses accordingly.
V. Losses or provisions.
1. Provision for bad debts: refers to the enterprise's provision for bad debts according to a certain percentage of receivables.
2, inventory valuation allowance: refers to the enterprise according to the closing net realizable value of inventory below its cost of the difference between the provision for inventory valuation.
3, inventory loss and inventory surplus: refers to the net amount of the enterprise inventory inventory inventory gain or loss, inventory surplus, but does not include inventory losses that should be included in non-operating expenses.
6, other expenses other administrative expenses: here refers to not included in the above and should be included in the administrative expenses.
Baidu Encyclopedia - Administrative ExpensesBaidu Encyclopedia - Financial Expenses