Management Expense Details Set

Management expenses refer to all kinds of expenses incurred by enterprises in organizing and managing production and operation of enterprises.

Water and electricity charges refer to the water and electricity charges consumed by the management departments of the enterprises.

Heating cost: the heating cost of the management department of an enterprise.

Warehouse funds: refers to the actual cost of warehouse cleaning, transportation, loading and unloading.

Conference fee: the "Xi" refers to all kinds of expenses incurred by the management department in the local and foreign conferences which are held or participated by the business management department, including the venue cost, vehicle cost, data printing cost, lodging fee, round-trip traffic expense and subsidy fee. It does not include the meeting fees of the shareholders and the board of directors.

Audit fee: refers to the expenses of enterprises engaging in accounting firms and other intermediary organizations for auditing, capital verification and asset appraisal. Excluding expenses arising from internal auditing department.

Directors' fees refer to the expenses of directors' membership allowances, meeting fees and travel expenses.

Higher management fee: refers to the management fee paid by an enterprise in accordance with the approved amount of the superior.

The newly added benefit wage: refers to the new effective wage extracted from the relevant provisions of the current working efficiency linked enterprises.

Housing provident fund: refers to the housing provident fund extracted by staff under the state regulations.

The number of potential loss accounts for amortization: refers to the number of potential losses that an enterprise has amortized during the year.

Wages: wages, bonuses, wage allowances, allowances and other wage related expenses of the staff and workers of the enterprise management department.

Employee welfare cost: refers to the staff welfare cost derived from 14% of the total wages of staff and workers in the management department's total wages and welfare expenses.

　　 Depreciation charge : refers to the depreciation charge of various fixed assets used by the enterprise management department.

Office expenses: the office expenses that the enterprise management department produces.

Travel expenses: refers to the actual operation of the enterprise management staff on a business trip, such as vehicles, boats, aircraft, municipal transportation, accommodation, living allowance, meal allowance, driver's allowance and the unit's approved travel expenses.

Transportation cost: the "ha" refers to the transportation cost of the internal and external transportation vehicles by the enterprise management department, the rental fee of the rental vehicle, the toll for bridge, the road maintenance fee, the transportation expenses in the city, and the expenses incurred by the transportation vehicles for the commuter to and from work, and the cost of driving permits for the workers.

Insurance premium: insurance expenses that should be paid to insurance institutions by the housing, equipment and other assets used by the management departments.

Rental fee: "Leo" refers to the rent paid by the management department to rent various management assets by operating lease, including the rental of office space and the rental of living space. It does not include leasing fees for fixed assets of financing lease.

Repair cost: refers to the labor cost and material cost of the housing and daily office supplies repaired by the management department.

Consultancy fee: refers to the expenses incurred by the enterprise in consulting with the relevant consulting organizations for production technical consultation and management consulting, or the expenses incurred by the enterprise's economic advisor, legal adviser, technical adviser, etc.

Litigation fee: the expenses paid by an enterprise to court or to sue.

Sewage charge: refers to the sewage charges paid by the enterprises according to the regulations of the environmental protection department, and the sewage charges added to the excess standard sewage.

Greening fee: refers to the sporadic expenses incurred by enterprises in afforestation of production and business premises. The cost of supporting greening included in the capital construction budget is not included.

Material consumption: refers to the cost of consumable materials purchased or purchased by the management department, including computer floppy disks, ribbons, fittings, office equipment fittings, etc. The cost of photocopying, printing paper, facsimile paper, accounting books, receipts and receipts purchased and printed by the accounting department is also accounted for in this subject.

Amortization of low value and consumable goods: the low value and easily consumed products that the enterprise management department receives.

Amortization of intangible assets: the amortization expenses of intangible assets of enterprises, including the amortization expenses of patents, trademarks, copyrights, land use rights and goodwill.

Amortization of long term prepaid expenses refers to amortization of long term prepaid expenses which are amortized for a period of one year or more.

　　 Bad debt preparation Refers to the provision of bad debts for accounts receivable raised by enterprises.

Technology development fee: the cost that an enterprise transfers to the group company for the approved annual development fee and the expenses incurred by the enterprise in researching and developing new products, new technologies and new technologies, including: the cost of new product design, the compilation of process regulations, the cost of equipment commissioning, the experimental cost of raw materials and semi-finished products, the cost of technical books and materials, the intermediate test fees that are not included in the national plan, the salaries of research personnel, the depreciation of research equipment, other funds related to the research of new products and new technologies, the cost of commissioning scientific research and trial production by other units, and the loss of trial production failure.

Technology transfer fee: the use of others by enterprises. nonpatented technology And the cost of payment.

Business entertainment expenses: refers to the expenses paid by a company for the reasonable needs of business operations and entertaining guests.

Trade union funds: a special fund that is extracted and transferred to the trade union for the purpose of trade union activities according to 2% of the total wages of the employees.

Staff education fund: refers to the staff education funds extracted from 1.5% of the total wages of employees.

Social co ordinating insurance premium: the basic social co ordinating insurance fund, which is extracted by the state regulations for enterprise employees, including overall pension insurance, medical insurance, unemployment insurance, work-related injury insurance and so on.

Labor insurance premium: wages, subsidies, medical expenses, activities expenses paid for retirees, funeral expenses and pensions paid for employees.

Tax: refers to the real estate tax, vehicle and vessel use tax, stamp duty and land use tax payable by the enterprise according to the regulations.

Land use fee: the land use fee paid by the enterprise according to the regulations.

Compensation for land losses: refers to the destruction of the state-owned land or other collective land owned by the state in the course of production and operation. The land loss compensation fee should be paid to the unit that has suffered the loss in addition to land reclamation. Compensation for land losses is divided into compensation for farmland losses, compensation for loss of forest land and compensation for other land losses.

Loss of inventory price and loss: loss of inventory, loss and damage caused by damage in inventory and inventory depreciation.