If I share my actual combat, I can set detailed items according to the actual situation of the company (but it is best to refer to the following expense details listed in the new accounting standards). Management expenses refer to the expenses incurred by the company for organizing and managing production and operation, including the expenses incurred by the board of directors and administrative departments of the enterprise in the operation and management of the company. Or company funds (including administrative staff salaries, repair costs, material consumption, amortization of low-value consumables, office expenses, travel expenses, etc.). ), trade union funds, unemployment insurance, labor insurance, directors' fees, agency fees, consulting fees (including consulting fees), legal fees, business entertainment fees, property tax, vehicle and vessel use tax, land use tax, stamp duty, technology transfer fee, etc., all of which shall be borne by the company. Employee education expenses, research and development expenses, sewage charges, inventory losses or gains (excluding inventory losses that should be included in non-operating expenses), bad debt reserves and inventory depreciation reserves, etc. 1. Salary: calculate the salary of other management personnel (i.e. personnel, technology, finance, procurement, etc. Except for the production, quality inspection and marketing departments (the statistical caliber of departments in management expenses, unless otherwise specified, the same below), the expenses that employees of the company leave their jobs due to resignation, dismissal or other reasons, and exceed the normal wages in salary settlement. 2. Employee welfare expenses: accounting for all the actual expenses incurred by the company (the total amount shall not exceed 65,438+04% of the above-mentioned total wages, which shall be accrued by 65,438+04% for domestic-funded enterprises), work-related injury wages and other welfare expenses that employees need to pay according to regulations (which shall be charged by domestic-funded enterprises in the subject of welfare expenses payable). Trade union funds and employee education funds: calculate the actual expenditure (the total amount shall not exceed the expenses accrued according to the total number of employees, the trade union funds shall be accrued by 2%, and the employee education funds shall be accrued by 1.5%) and allocate it to the trade union for the expenses of employee training and learning. 3. Depreciation expense: calculate the depreciation expense of fixed assets accrued by the relevant management departments of the company every month. Fixed assets: refers to the tangible assets held by the company for producing goods, providing services, renting or managing, and the service life exceeds one fiscal year. Including houses, buildings, machinery, machinery, means of transport and other equipment, appliances and tools related to production and business activities. Depreciation: refers to the systematic distribution of the accrued depreciation amount according to a certain method within the service life of fixed assets. The minimum period for calculating depreciation is as follows: 20 years for houses and buildings; Aircraft, trains, ships, machines, machinery and other production equipment, 10 year; Appliances, tools and furniture related to production and business activities are 5 years; Four years for vehicles other than airplanes, trains and ships; Electronic equipment, 3 years. Net salvage value rate of the company's fixed assets: 5%. Depreciation method of company's fixed assets: life average method. 4. Amortization of low-value consumables: accounting for the amortization of low-value consumables of relevant management departments of the company. Not as tools and appliances for fixed assets management, packaging containers used in production and operation, etc. , listed as low-value consumables by our company. 5. Office expenses: accounting for stationery, paper and other expenses used by the company for office. 6. Post and telecommunications fee: calculate the fixed telephone fee, mobile phone fee, mailing fee, courier fee and Internet access fee of the company. 7. Water and electricity charges: calculate the office and domestic water and electricity charges. Can not be clearly divided, recorded as manufacturing costs. 8. Vehicle expenses: calculate vehicle expenses such as gasoline, road and bridge fees, parking fees, road maintenance fees and vehicle maintenance fees. 9. Travel expenses: calculate the transportation expenses, meals, accommodation and travel subsidies required by the company's daily work (excluding the marketing department). 10. Technology development expenses: accounting for all expenses incurred in researching and developing new products, technologies and processes. Including new product design fees, process design fees, equipment adjustment fees, trial production fees for raw materials and semi-finished products, technical books and materials fees, intermediate test fees not included in the national plan, salaries of research institutions, depreciation fees for research equipment, other fees related to trial production of new products and technical research, and fees for entrusting other units to conduct scientific research and trial production. 1 1, labor protection fee; Accounting management personnel's expenses related to labor protection (see the definition of labor protection expenses in the subsidiary ledger of manufacturing expenses for details). 12. Labor insurance fee: calculate the comprehensive insurance paid by all employees according to the relevant regulations of Shanghai and the urban insurance, urban insurance and agricultural insurance of Shanghai hukou. 13. Business entertainment expenses: calculate the entertainment expenses paid by the company due to business operations, including the expenses of catering, cigarettes, water, food, gifts and normal entertainment activities. Entertainment expenses related to production and business activities of the company shall be deducted according to 60% of the amount incurred, but the maximum amount shall not exceed 5‰ of the sales (business) income of that year. 14. Repair expenses: calculate the repair and maintenance expenses of fixed assets, low-value consumables and other items of relevant departments of the company. 15, tax: accounting stamp duty, property tax, land use tax, vehicle and vessel use tax and other taxes included in expenses. 16. Intermediary (consulting) fees: accounting consulting fees (fees paid by the company for consulting the relevant consulting institutions about the operation and management of production technology, or to the economic consultants, legal consultants and technical consultants of the enterprise) and fees for hiring intermediaries (fees incurred by the company in hiring accounting firms for auditing, capital verification, asset evaluation and settlement). 17. Lease fee: calculate the house rent of relevant management departments of the company. 18. Board membership fee: calculate directors' allowance, board meeting fee and directors' travel expenses. 19. amortization of long-term deferred expenses: accounting for the amortization of start-up expenses during the preparation period of the company. 20. Other expenses: expenses other than the above-mentioned items in accounting management expenses. Operating expenses Operating expenses refer to the expenses incurred by an enterprise in the process of selling goods, including transportation expenses, loading and unloading expenses, packaging expenses, insurance fees, exhibition expenses and advertising expenses incurred by the enterprise in the process of selling goods, as well as wages and welfare expenses, expenses similar to wages, business expenses and other operating expenses of employees of sales organizations (including sales outlets and after-sales service outlets). ) specially designed for selling the goods of this enterprise. 1. Salary: calculate the salary of the employees in the marketing department. 2. Transportation expenses: transportation expenses, loading and unloading expenses, dock expenses and other expenses included in commodity sales. 3. Packing expenses: wooden cases, nails, packing tapes, wrapping paper and other expenses. Used for packing goods. 4. Insurance premium: accounting for commodity insurance premium. 5. Participation fee: calculate the cost of participating in the sale of goods. 6. Advertising expenses: accounting for product samples, product promotional materials, product advertisements and other expenses. 7. Customs inspection fee: accounting for customs inspection fee and foreign exchange verification fee for export commodities. 8. Travel expenses: calculate the transportation expenses, accommodation expenses, allowances, visa fees and travel expenses in the domestic market due to business needs. 9. After-sales service fee: accounting for a series of services provided to customers who use our products. 10, others: the above-mentioned items are not included in the operating expenses. Financial expenses Financial expenses refer to the expenses incurred by an enterprise to raise funds needed for production and operation, including interest expenses (minus interest income), exchange losses (minus exchange gains), bank charges, borrowing expenses (excluding interest expenses for raising loans for purchasing fixed assets) and other items 1. Interest expense (minus interest income): calculate interest income from bank deposits and interest expense from bank loans. 2. Exchange loss (minus income): accounting for the loss (minus income) of foreign exchange settlement at the end of the month and the translation difference of foreign exchange accounts. 3. Bank charges: bank charge accounts, such as exchange charges and bank service charges.