1) Employee's salary: refers to the salary of department managers and service personnel.

2) employee welfare expenses: refers to the transportation expenses, one-child expenses, books and newspapers and other expenses that should be paid to employees by enterprises according to state regulations.

3) working meals: refers to the expenses paid by enterprises to provide working meals for employees according to regulations.

4) material consumption: including the daily necessities, office supplies, daily maintenance materials, spare parts and other expenses of the enterprise.

5) packaging fee: refers to the expenses of packaged goods consumed by tourism service enterprises in business activities such as selling commodities.

6) storage fee: refers to the expenses incurred by the tourism service enterprise in providing luggage, clothing and other items for the guests.

7) exhibition fee: refers to the expenses incurred by enterprises for holding exhibitions.

8) cleaning and hygiene expenses: refers to the expenses incurred by hotels, restaurants, restaurants and other enterprises to keep the service places and equipment clean and hygienic.

9) amortization of low-value consumables: refers to the amount of low-value consumables used by enterprises spread into the current period.

11) depreciation expense: refers to the fixed assets that provide business services and the relevant regulations within the enterprise. All departments can also exclude depreciation expenses, and the depreciation is uniformly accrued by the enterprise and included in the management expenses.

11) Fuel cost: refers to the gas cost actually paid by the catering department for cooking food, and the actual expenditure of gasoline and diesel cost consumed by bus rental, etc.

12) repair expense: refers to the expenditure of department property repair.

13) water and electricity charges: refers to the actual water and electricity charges of various departments within the enterprise.

14) uniform fee: refers to the expenditure on work clothes of employees in various departments.

15) Washing expenses: refers to the expenses of enterprises for washing curtains, tablecloths, uniforms and other fabrics.

16) Lease fee: refers to the fee paid by the department to lease property to other units.

19) Post and telecommunications fee: refers to the post and telecommunications fee actually paid by the department.

21) Travel expenses: refers to the travel expenses of department employees.

21) Freight and miscellaneous expenses: refers to the expenses such as transportation, loading and unloading, packaging, etc. paid by the department when purchasing goods.

22) handling fee: refers to the handling fee paid by the department to other units in the course of business.

23) advertising expenses: expenses incurred for business promotion.

24) Inventory deficit and inventory surplus: refers to the inventory surplus or inventory deficit of a department.

25) other operating expenses: generally including newspaper and magazine fees, vehicle and vessel license fees and travel expenses.