1) Employee's salary: refers to the salary of department personnel, which is paid according to relevant regulations.
2) Employee welfare expenses: refers to various expenses such as bathing expenses, transportation expenses, one-child expenses, milk expenses, books and newspapers expenses, and family visits that enterprises should pay to employees according to national regulations.
3) Working meals: refers to the expenses paid by enterprises to provide working meals for employees according to regulations.
4) Material consumption: including daily necessities, office supplies, daily maintenance materials, spare parts and other expenses of the enterprise.
5) Packaging fee: refers to the cost of packaged goods consumed by tourism service enterprises in business activities such as selling goods.
6) Custody fee: refers to the expenses incurred by tourism service enterprises in providing luggage, clothes and other items for their guests.
7) Exhibition fee: refers to the expenses incurred by enterprises for holding exhibitions.
8) Cleaning expenses: refers to the expenses incurred by hotels, 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.
10) Depreciation expense: refers to the depreciation of fixed assets provided by enterprises and related regulations. Each department can also exclude depreciation expenses, and depreciation is uniformly accrued by the enterprise and included in the management expenses.
1 1) Fuel cost: refers to the actual gas cost paid by the catering department for cooking food, as well as the actual expenses such as gasoline and diesel oil consumed by bus rental.
12) repair expense: refers to the expenditure of department property repair.
13) water and electricity charges: refers to the water and electricity charges actually incurred by various departments within the enterprise.
14) uniform fee: refers to the expenditure on work clothes of employees in various departments.