1. Salary of management personnel: refers to the salary of personnel in the administrative department of the enterprise, such as the salary of management personnel, technicians, workers, service personnel (such as canteen cooks), assistants in the administrative department and warehouse personnel in the whole factory. However, the wages of personnel in technical schools, primary and secondary schools, nurseries, kindergartens, baths outside the factory, barbershops and staff hospitals. Not included in this project.

2. Employee welfare funds: refers to the employee welfare funds extracted by the enterprise according to 14% of the total wages of employees in administrative departments and welfare departments (including nurseries, kindergartens, baths outside the factory, barbershops and medical personnel).

3. Travel expenses: pay all kinds of travel expenses, accommodation fees and attendance fees for employees of administrative departments on business trips according to regulations; Subsidies for local transportation and meals; Pay the transfer and moving expenses of employees and their families according to regulations; Pay transportation, accommodation, food subsidies, etc. Employees suffering from occupational diseases shall go to other places for medical treatment as required.

4. Office expenses: refers to the office expenses of administrative departments such as stationery, printing, post and telecommunications, and office supplies; The propaganda funds of the political work department include study materials, photography and printing fees, newspaper subscription fees, and factory newspaper editing fees.

5. Depreciation expense: refers to the depreciation expense of fixed assets (including fixed assets of cultural, educational, health and welfare departments) collected by administrative departments according to regulations.

6. Repair cost: refers to the repair cost of fixed assets used by the administrative department.

7. Material consumption: refers to the general consumption materials consumed by administrative departments, excluding materials used for the repair of fixed assets and labor protection.

8. Amortization of low-value consumables: refers to the amortization and repair costs of low-value consumables, tools and low-value equipment used by administrative departments.

9. Trade union funds: refers to the funds withdrawn and allocated to the trade union according to 2% of the total wages of employees.

10. Employee education funds: refers to the expenses paid by enterprises for employees to learn advanced technology and improve their cultural level, and shall be accrued according to 65438+ 0.5% of the total wages of employees.

1 1. Labor insurance fee: refers to retirement pension, price subsidy, medical expenses (including medical insurance fund for retirees to participate in medical insurance), resettlement fee, employee severance payment, employee death and funeral subsidy, pension fee, various funds paid to retired cadres according to regulations, and overall retirement fund drawn by enterprises implementing social pooling method according to regulations.

12. Unemployment insurance fund: refers to the unemployment insurance fund paid by enterprises in accordance with state regulations.

13. Directors' membership fee: refers to various expenses incurred by the highest authority of an enterprise (such as the board of directors) and its members in performing their functions, including travel expenses and conference fees.

14. Consulting fee: refers to the cost for an enterprise to consult relevant consulting institutions on science, technology and management, including the fees paid by hiring economic and technical consultants and legal consultants.

15. Audit fee: refers to all expenses incurred by an enterprise in hiring a certified public accountant to conduct audit, capital verification and asset evaluation.

16. Legal fees: all expenses incurred by an enterprise due to prosecution or responding to a lawsuit.

17. Sewage charges: refers to the sewage charges paid by enterprises according to regulations.

18. Greening expenses: refers to the greening expenses incurred by enterprises for greening the factory area.

19. Tax: refers to the property tax/urban 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 according to regulations. (Note: the former/item applies to domestic-funded enterprises, and the latter/item applies to foreign-funded enterprises)

20. Technology development expenses: refers to the expenses incurred by enterprises in researching and developing new products, technologies and processes.

2 1. Amortization of intangible assets: refers to the amortization of intangible assets such as patent rights, trademark rights, copyrights, land use rights and non-patented technologies.

22. Business hospitality: refers to the expenses paid by the subordinate departments of the enterprise for the reasonable needs of the business operation of the enterprise.

23. Warehouse expenses: refers to the expenses of materials, tools and spare parts consumed by the warehouse of enterprise materials, semi-finished products and finished products for storage and sorting.

24. Insurance premium: refers to the property and material insurance premium that should be borne by the administrative department (including the welfare department) (excluding the insurance premium in the process of material procurement).

25, utilities: refers to the administrative department for the consumption of water, electricity and lighting materials and other expenses.

26. Transportation expenses: refers to the transportation expenses provided by the transportation departments inside the factory and the transportation agencies outside the factory that should be borne by the administrative department. Including the maintenance fee, management fee, fuel consumption and other materials of its office vehicles. Local freight and miscellaneous fees not included in the material procurement cost.

27. Heating fee: refers to the heating fee paid by the administrative department, including heating fuel, steam, hot water and stoves.

28. Fire protection fee for guards: refers to enterprise guards. Maintenance costs and daily expenses of the fire department. Such as consumed fire fighting materials and materials, prevention materials and materials, prevention publicity fees, fire fighting clothing for guards, guard fees, etc.

29. Conference expenses: refers to various expenses paid by enterprises for holding conferences according to regulations, including conference food subsidies, conference public and miscellaneous expenses, accommodation fees, venue rental fees, conference transportation fees, etc.

30. Employee transportation expenses: local transportation subsidies paid to employees according to the scope and standards stipulated by the local authorities, transportation expenses such as gasoline and road maintenance fees for employees' own cars and employees' private cars to and from work, and travel expenses for employees to visit relatives, etc.

3 1. Labor protection fee: refers to labor protection articles, heatstroke prevention and cooling fees, health food and beverages (including purchased mineral water) and labor protection publicity fees paid to employees according to the prescribed standards and scope.

32. Lease fee: refers to all kinds of fixed assets and appliances used by the administrative department and rented from outside, which are charged in the management fee according to regulations.

33. Environmental health expenses: refers to the industrial health expenses incurred by enterprises to prevent occupational diseases; Environmental protection expenses incurred to protect the factory environment: "three wastes" expenses; Factory cleaning costs, etc.

34. Bad debt loss: refers to the accounts receivable actually written off by the enterprise after approval or the bad debt reserve drawn according to regulations.

35. Inventory loss (inventory depreciation): refers to the loss of raw materials, self-made semi-finished products, in-process products and finished products of the enterprise, as well as the net loss of the above inventory loss after deducting negligence and insurance company compensation.

36. Testing and inspection fee: refers to the expenses incurred by an enterprise for testing, inspecting and testing materials or products.

37. Provision for inventory depreciation: refers to the provision for inventory depreciation withdrawn by the enterprise according to regulations.

38. Other expenses: refer to other sporadic management expenses that do not belong to the above-mentioned projects.

Second, the financial expenses detailed account:

1. Financial expenses-interest income: deposit interest income;

2. Financial expenses-interest expenses: loan interest expenses and interest expenses paid under other financing methods;

3. Financial expenses-exchange loss: foreign currency exchange difference;

4. Financial expenses-handling fees: handling fees generated by various bank revenue and expenditure businesses.

Extended data:

Contents to be accounted for in management expenses:

A, enterprise management department and personnel costs

1. Company expenses: directly refers to the salary, repair expenses, material consumption, amortization of low-value consumables, office expenses, travel expenses, etc. of employees in the administrative department of the enterprise.

2. Trade union funds: refers to 2% of the total wages of employees (excluding housing subsidies paid according to the prescribed standards, the same below) and allocated to trade unions.

3. Staff education funds; Refers to the expenses for training and learning of employees accrued according to 15% of the total wages of employees.

4. Labor insurance fee: refers to the pension paid by the enterprise to retired employees (including the local overall pension paid in accordance with the regulations), price subsidies, medical expenses (including the payment of medical insurance premiums for retirees), resettlement fees, severance pay for employees, sick pay for more than 6 months, funeral subsidies for employees' death, pension fees and other expenses paid to retirees in accordance with the regulations.

5. Unemployment insurance premium: refers to the unemployment insurance fund paid by enterprises according to regulations.

Two, for expenses other than the direct management of enterprises.

1. Directors' membership fee: refers to various expenses incurred by the board of directors or the highest authority of an enterprise and its members when performing their functions and powers, including members' allowances, travel expenses, conference fees, etc.

2. Consulting fee: refers to the fee paid by the enterprise to consult the relevant consulting institutions on the operation and management of production technology or the fee paid to the economic consultant, legal consultant and technical consultant of the enterprise.

3. Agency fee: refers to the expenses incurred by an enterprise in hiring an accounting firm to conduct audit, capital verification, asset evaluation and settlement.

4. Legal fees; Refers to the expenses paid by the enterprise for suing or responding to the lawsuit.

5. Taxes and fees: property tax, vehicle and vessel use tax, land use tax, stamp duty, etc. Paid by the enterprise according to the regulations.

6. Mineral resources compensation fee: refers to the mineral resources compensation fee paid by an enterprise according to a certain proportion of its main business income when mining mineral resources in People's Republic of China (PRC) and other sea areas under its jurisdiction.

Third, the cost of providing technical conditions for production.

1. Sewage charges: refers to the sewage charges paid by enterprises according to the regulations of environmental protection departments.

2. Greening expenses: refers to sporadic greening expenses in the enterprise area.

3. Technology transfer fee: refers to the fee paid by the enterprise for using non-patented technology.

4.R&D expenses: refers to new product design expenses, process planning expenses, equipment debugging expenses, technical books and materials expenses for testing raw materials and semi-finished products, and intermediate test expenses not included in the national plan;

Salaries of researchers, depreciation of research equipment, other funds related to the research of new products and technologies, expenses entrusted by other units for scientific research and trial production, and losses caused by trial production failure, etc.

5. Amortization of intangible assets: refers to the value of intangible assets amortized by enterprises in installments. Including amortization of patents, trademarks, copyrights, land use rights, non-patented technologies and goodwill.

6. Amortization of long-term deferred expenses: refers to the expenses that the enterprise amortizes for more than one year during the benefit period of expense items, including the major repair expenses of fixed assets, the improvement expenses of rented fixed assets that are amortized averagely during the short-term lease period and the service life of leased assets, and the amortization of other long-term deferred expenses that are amortized averagely during the benefit period.

Fourth, the purchase and sale of hospitality. Among them, it mainly refers to business entertainment expenses, that is, the expenses paid by the enterprise for the reasonable needs of business operation, and these expenses should be included in the management expenses according to the facts.

5. Loss or preparation.

1. Bad debt reserve: refers to the bad debt reserve withdrawn by an enterprise according to a certain proportion of accounts receivable.

2. Inventory depreciation reserve: refers to the inventory depreciation reserve drawn by the enterprise according to the difference between the net realizable value at the end of the inventory period and its cost.

3. Inventory loss and inventory gain: refers to the profit and loss and inventory gain of enterprise inventory, but does not include inventory loss that should be included in non-operating expenses.

Other expenses of intransitive verbs Other management expenses: here refers to the expenses that are not included in the above items and should be included in the management expenses.

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