1. Secondary subjects of sales expenses:

1. Employee's salary: refers to the total salary of employees in the sales department. Including wages, overtime pay, bonuses and allowances.

2. Employee welfare expenses: refers to various subsidies and non-monetary benefits paid to employees for health care, living, housing, transportation, etc., including medical treatment in other places, heating expenses in winter, heatstroke prevention and cooling expenses, subsidies and relief for employees in difficulty, subsidies for canteen funds, funeral subsidies, pension expenses, settling-in expenses and travel expenses for visiting relatives.

3. Employee education funds: refers to the actual expenses paid for vocational skills training and continuing education and training of employees in the sales department, including travel expenses during the training trip.

4. Trade union funds: refers to the funds withdrawn and allocated to the trade union according to 2% of the total wages of employees in the sales department.

5. Social insurance: unemployment, old-age insurance, housing, medical insurance and labor insurance.

6. Depreciation expense: refers to the allocation of the value of the fixed assets in the sales department within the service life according to the determined accounting method.

7. Repair cost: refers to the repair and maintenance cost of "fixed assets" other than vehicles incurred by this department.

8. Material consumption: refers to the material consumption expenses collected by the sales department that are not included in the accounting of "low-value consumables" and are outside the accounting scope of "office expenses". Such as: buying hard disk, CD-ROM, floppy disk and other computer supplies, and expenses incurred for maintaining "low-value consumables".

9. Amortization of low-value consumables: refers to the consumption of various utensils and articles that are not accounted as "fixed assets" by this department, such as tools, tooling, management utensils, packaging containers, tableware, glassware and textile articles in circulation enterprises ("low-value consumables" should be classified and set up with quantity-amount subsidiary ledger according to management requirements).

11. Office expenses: refers to "stationery expenses", "books, newspapers and materials expenses" and "outreach expenses" incurred by the sales department, among which "outreach expenses" refers to the expenses of paper, electronic and other promotional products or enterprise materials and small gifts with publicity marks or contents.

11. Travel expenses: refers to the accommodation expenses and transportation expenses incurred by employees in the sales department during their work trip, including transportation expenses, transportation tickets, accommodation expenses, food subsidies and other related expenses.

12. Business entertainment expenses: refers to the business entertainment expenses related to sales activities incurred by the sales department, including catering expenses, gift expenses and other related expenses.

13. Communication fee: calculate the office "telephone fee" of the sales department and the mobile phone fee of the sales staff that can be reimbursed according to the regulations.

14. Vehicle expenses: refers to all expenses incurred by the business department in using vehicles, including gasoline expenses, bridge tolls, repair and decoration expenses, motorcade fares and other related expenses. Among them, the fleet fare refers to the car expenses that should be borne by the department and shared by the unified vehicle accounting within the group or enterprise.

15. Energy expenses: including water, electricity, steam and natural gas expenses that should be shared or paid by the department.

16. Transportation fee: refers to the product transportation fee for selling goods.

17. Insurance premium: refers to the product insurance premium incurred for direct sales of goods.

18. Lease fee: refers to the asset lease fee paid by the sales or business department to lease the real estate of other units or individuals.

19. Loading and unloading charges: refers to the charges for loading and unloading goods directly incurred by the sales department for selling products.

21. packaging fee: refers to the cost of packaging goods directly incurred for selling products.

21. customs clearance fees: refer to the fees generated by the customs supervision, declaration, inspection, release and customs clearance of the products sold, including customs clearance fees, commodity inspection fees and other customs clearance fees.

22. Publicity and exhibition fee: refers to all expenses of a public nature incurred by the sales department in holding exhibitions and fairs for promoting sales or products, including materials fee, gift fee and other related expenses.

23. storage fee: temporary storage fee paid for storing or holding the goods for sale. The expenses incurred due to the lease of the warehouse shall be accounted for under the subhead "Lease Fee".

24. Debugging fee: refers to the direct debugging fee for selling enterprise products.

25. Advertising fee: refers to the fees paid through various media to promote the company's products or brands. Specifically, it includes: TV advertising fees, print advertising fees and other types of advertising fees. Among them, "print advertising fees" include neon lights, outdoor light boxes and paper newspapers and magazines.

26. Business commission/commission (sales service fee): refers to the business lump sum fee paid directly to the sales personnel or the business expenses paid to the sales personnel according to a certain proportion of the sales amount or the effective contract amount.

27. Bidding fee: refers to the direct cost incurred by bidding to the tenderer within the specified time according to the requirements and conditions of bidding at the invitation or initiative of the tenderer. Including the printing, packaging and mailing of materials, excluding the travel and entertainment expenses incurred by employees due to bidding.

28. After-sales service fee: refers to all expenses that should be incurred to fulfill the clear after-sales terms agreed in the contract after the products are sold. For example, due to the characteristics of products, after-sales maintenance or compensation incurred by case products or case contracts are not listed, but are accounted for in the "quality cost" account.

29. Other operating expenses: refer to the expenses related to sales business except the above-mentioned secondary subjects.

Second, the second-level subject of management expenses

1. Wages, including wages, bonuses and subsidies for employees;

2. Asset amortization and losses mainly include intangible assets amortization, long-term deferred expenses amortization and bad debt losses. 3. Trade union funds.

3. Expenses beyond the direct management of the company

4. Education funds.

5. Social insurance premiums: including social pension insurance, career insurance, basic medical insurance, serious illness medical insurance, work injury insurance and maternity insurance.

6. Housing accumulation fund.

7. The company's daily operating expenses include: 1) depreciation of fixed assets; 2) office expenses; 3) communication fee; 4) Travel expenses; 5) transportation expenses; 6) car use fee; 7) Amortization of low-value consumables; 8) Information fee; 9) Maintenance fee; 11) Water fee; 11) electricity fee; 12) Property management fee; 13) Property insurance premium; 14) Rental fee; 15) Labor protection fee; 16) sewage charges; 17) Greening fee; 18) conference fees, etc.

8. Business entertainment expenses, which are business entertainment expenses paid for purchase and sale activities.

9. Other expenses refer to the expenses that should be included in the management expenses in addition to the above expenses. Generally, it is a small and infrequent management fee.