The specific learning points are as follows:

1. Salary and salary expenses. Salary refers to the remuneration of leading cadres, employees, workers and other personnel, while salary refers to the remuneration paid in activities such as project construction, repair and maintenance. When learning, we should pay attention to its rationality, according to the provisions of documents and whether the payment of various social insurance fees is guaranteed.

2. Travel expenses refer to the transportation expenses, accommodation expenses, etc. incurred by staff for business trips, meetings and other activities. When studying, we should pay attention to whether it is accounted for through the special account opened by the relevant business system of people's administration according to the regulations of the national financial department and reimbursed according to the standards stipulated by the central and local governments.

3. Business entertainment and conference expenses. Business entertainment refers to the expenses spent by staff in receiving clients, subordinates, colleagues and other occasions, while conference expenses refer to the expenses such as venue rental, catering, hotel accommodation, etc. When studying, we should pay attention to whether the accounting procedures and management processes of these expenses meet the prescribed standards and whether there are appropriate vouchers to record them.

4. Vehicle expenses, which refer to the purchase, use, maintenance, insurance and other expenses of official vehicles of government agencies and units. When studying, we should pay attention to the use management and decision-making cost of this expense, whether it meets the relevant national standards and whether it is reasonable.

5. Decoration maintenance fee refers to the cost of building, using, maintaining, maintaining and renting the house and supporting building facilities. When studying, we should pay attention to the application rules and regulations of these expenses, the origin and source of funds, the refined management and implementation of expenditure items, etc.