What are the details of administrative expenses?

Management Expenses Detailed Subjects\x0d\\\x0d\\\salary: refers to all kinds of salaries, bonuses, wage allowances, grants and other wage expenses of the employees of the management of the enterprise. \x0d\\\\x0d\\\ Employee Welfare Expenses: refers to 14% of the total wages of the employees of the management department and the total wages of the employees of the welfare expenses. \x0d\\\\\x0d\\\ depreciation expenses: depreciation expenses charged on various fixed assets used by the management of the enterprise. \x0d\\\\\x0d\\\ Office expenses: refers to the various office expenses incurred by the enterprise management. \x0d\\\\\x0d\\\travel expenses: refers to the actual incurred car, boat, airplane, city transportation expenses, accommodation expenses, accommodation subsidy, missed meal subsidy, driver's trip subsidy, and unit-approved lump-sum travel expenses incurred by the employees of the enterprise management department on business trips. \x0d\\\\\x0d\\\ Transportation expenses: refers to the transportation costs of the enterprise management using internal and external transportation vehicles and the rental costs of renting transportation vehicles, bridge tolls, road maintenance fees, in-town transportation costs, as well as the costs incurred by the transportation vehicles used by the enterprise employees to commute to and from work, and the costs of the employee's travel passes for the purpose of commuting to and from work. \x0d\\\\\x0d\\\ insurance: 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 organization. \x0d\\\\\x0d\\\\Lease Fee: refers to the rent payable by the enterprise management for leasing all kinds of assets used for management purposes by means of operating lease, including the lease fee for office premises, the lease fee for living premises, and so on. It does not include the leasing fees for fixed assets under finance leases. \x0d\\\\\x0d\\ Repair expenses: refers to the labor and material costs incurred for the repair of buildings and daily office supplies used by the business management. \x0d\\\\\x0d\\\\consulting fees: refers to the costs paid by the enterprise to the relevant consulting organizations for production technology consulting and business management consulting due to business needs or the costs incurred in paying for the enterprise's economic consultants, legal consultants, technical consultants, etc. \x0d\\\\x0d\\\ litigation costs: refers to the costs paid by the enterprise to sue or respond to the court. \x0d\\\\\x0d\\\ Sewage Charges: refers to the sewage charges paid by the enterprise according to the regulations of the environmental protection department, as well as the sewage charges added for over-standard sewage discharge. \x0d\\\\x0d\\\greening fee: refers to the incidental costs incurred by enterprises for greening their production and business premises. It does not include the supporting greening costs included in the capital budget. \\x0d\\\\x0d\\ material consumption: refers to the cost of expendable materials received or purchased by the management of the enterprise, including computer diskettes, ribbons, accessories, office equipment accessories, etc. Purchased copy paper, printing paper, fax paper and the cost of books, vouchers and statements purchased and printed by the accounting department are also accounted for in this account. \x0d\\\\\x0d\\ low value consumable amortization: refers to the low value consumable goods received by the business management. \x0d\\\\\x0d\\ intangible assets amortization: refers to the amortization expense of intangible assets of the enterprise, including the amortization expense of patent rights, trademark rights, copyrights, land use rights, and goodwill. \x0d\\\\\x0d\\ long-term amortized expenses amortization: refers to the amortization of all long-term amortized expenses with an amortization period of more than one year. \x0d\\\\\x0d\\\bad debt provision: refers to the provision for bad debts on receivables made by the enterprise. \x0d\\\\x0d\\\\technology development expenses: refers to the annual share of the approved development expenses paid by the enterprise to the group company and the expenses incurred by the enterprise for research and development of new products, new technologies and new processes, including: new product design expenses, process protocol preparation expenses, equipment commissioning expenses, experimental expenses for raw materials and semi-finished products, technical library and information expenses, intermediate test expenses not included in the national plan, salaries of the research staff, depreciation of research equipment, and expenses related to new products, new technologies, new technologies, new technologies, new processes, new products, new technologies, new technologies, new technologies. depreciation of research equipment, other expenses related to the research of new products and technologies, expenses for commissioning other organizations to carry out scientific research and trial production, and loss of trial production failure. \x0d\\\\\x0d\\ technology transfer fees: refers to the enterprise for the use of other people's non-patented technology to pay the cost. \x0d\\\\\x0d\\\ business hospitality: refers to the expenses paid by an enterprise for entertaining guests due to the reasonable needs of business operation, etc. \x0d\\\\\x0d\\\Trade Union Funds: refers to the special funds withdrawn at 2% of the total wages of the employees of an enterprise and allocated to the trade union for the exclusive use of trade union activities. \x0d\\\\\x0d\\ Staff education funds: refers to 1.5% of the total wages of the staff of the enterprise to withdraw funds for staff education. \x0d\\\\\x0d\\\\social co-ordinated insurance premiums: refers to the basic social co-ordinated insurance fund withdrawn for the employees of the enterprise in accordance with the state regulations, including co-ordinated old-age insurance, medical insurance, unemployment insurance, and industrial injury insurance. \x0d\\\\x0d\\\ labor insurance premiums: refers to the wages, subsidies, medical expenses, activity funds paid to retired staff, as well as funeral expenses and pensions paid for employees. \x0d\\\\\x0d\\taxes:refers to the real estate tax, vehicle and vessel use tax, stamp duty, land use tax paid by the enterprise according to regulations. \x0d\\\\\x0d\\ land use fees: refers to the land use fees paid by enterprises in accordance with regulations. \x0d\\\\x0d\\\ land loss compensation fee: refers to the land loss compensation fee that an enterprise should pay to the unit that suffers loss in addition to being responsible for land reclamation if the enterprise destroys state-owned land used by other units or collectively owned land that is not expropriated by the state in the course of production and operation. 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. \x0d\\\\x0d\\\ Inventory loss and inventory loss: refers to the inventory of inventory materials in the inventory count, found that the material loss, destruction and damage within the quota of the loss caused by the loss, as well as the withdrawal of the provision for the decline in the value of inventory. \x0d\\\\\\x0d\\\water and electricity expenses: refers to the water and electricity expenses consumed by the management of the enterprise. \x0d\\\\\x0d\\\ heating expenses: heating expenses incurred by the management of the enterprise. \x0d\\\\\x0d\\\store expenses: refers to the actual costs incurred by the enterprise for warehouse cleaning, dumping, loading and unloading. \x0d\\\\x0d\\ Conference expenses: refers to the expenditures for various conferences and meetings held or participated in by the management of the enterprise due to business needs and occurring both in and out of the city, including the costs of rented venues during the conference, vehicle costs, printing of materials, accommodation, round-trip transportation, and subsidy costs. It does not include the meeting expenses related to the shareholders of the enterprise at the meeting and the board of directors. \x0d\\\x0d\\ Audit Fees: refers to the various fees incurred by the enterprise in hiring accounting firms and other intermediary organizations to conduct audits, capital verification, and asset appraisal. It does not include the expenses incurred by the internal audit department of the enterprise. \x0d\\\\\x0d\\\ Board of Directors' Fees: refers to the expenses incurred by the board of directors, including board members' allowances, meeting fees and travel expenses. \x0d\\\\\\x0d\\\superior Management Fees:Refers to the management fees paid by the enterprise in accordance with the amount approved by the superior. \x0d\\\\\x0d\\ Extracted new efficiency wages: refers to the new efficiency wages extracted by the work efficiency linked enterprises in accordance with the relevant regulations on work efficiency linkage for the year. \x0d\\\\\x0d\\\ Housing Provident Fund: refers to the Housing Provident Fund withdrawn in accordance with the national regulations for the employees of the management. \x0d\\\\\x0d\\ Amortization of latent losses: refers to the number of latent losses amortized by the enterprise during the year. \x0d\\\\x0d\\other expenses: the other management expenses incurred by the approved enterprise other than those mentioned above.