Operating costs: This course accounts for the operating costs of various business operations of enterprises.
The operating costs of hotels, guesthouses and inns include the cost of catering raw materials, the purchase price of commodities, and the operating costs of motorcades. ; The operating costs of travel agencies include various collection fees, such as room fees, meals, transportation fees, hospitality fees, baggage consignment fees, ticketing fees, admission fees, professional activities fees, certification fees, escort fees, labor fees, publicity fees, insurance fees, airport fees, etc. ; The operating costs of hotels and restaurants, including the cost of catering raw materials and the cost of purchasing goods; The operating costs of service enterprises such as photography, dyeing and repair mainly refer to the cost of raw materials consumed.
Operating expenses: this course accounts for various expenses incurred by various business departments in the course of enterprise operation.
Operating expenses refer to various expenses incurred by various business departments of an enterprise in business activities, including transportation expenses, loading and unloading expenses, packaging expenses, storage expenses, insurance fees, fuel expenses, exhibition expenses, advertising expenses, post and telecommunications expenses, utilities, travel expenses, washing consumption, material consumption, depreciation expenses, repair expenses, amortization of low-value consumables, wages, welfare expenses, working meals, clothing expenses and other business expenses of business department personnel.
Management expenses: this course accounts for various management expenses incurred in enterprise operation.
Management expenses refer to all kinds of expenses incurred by the enterprise management department for organizing and managing the business activities of the enterprise. Including the company's expenses (salary, welfare expenses, working meals, clothing expenses, office expenses, travel expenses, conference expenses, material consumption, amortization of low-value consumables, fuel expenses, utilities, depreciation expenses, repair expenses and other management expenses, etc. ), trade union funds, employee education funds, labor insurance premiums, unemployment insurance premiums, etc. , is the cost incurred by the administrative department of the enterprise in the management of the enterprise.
Compensation fee, technology transfer fee, research and development fee, employment of certified public accountants and attorney fees, property tax, vehicle and vessel use tax, land use tax, stamp duty, fuel fee, water and electricity fee, depreciation fee, repair fee, amortization of intangible assets, amortization of low-value consumables, amortization of start-up expenses, social entertainment fee, bad debt loss, inventory loss and damage, superior management fee and other management fees.
Financial expenses: this course accounts for the expenses incurred by enterprises to raise funds needed for operation.
Financial expenses refer to the general financial expenses incurred in the course of enterprise operation, including interest expenses (minus interest income), exchange losses (minus exchange gains), fees of financial institutions, etc. The expenses incurred in raising funds for the purchase and construction of fixed assets, which occurred before the completion and delivery of fixed assets, or before the completion of final accounts, should be included in the value of fixed assets, not in the accounting of this subject.