This course accounts for various expenses incurred by enterprises in the process of selling materials and providing services, including insurance premium, packaging fee, exhibition fee and advertising fee, commodity maintenance fee, expected loss of product quality assurance, transportation fee and handling fee. , as well as the operating expenses of sales organizations (including sales outlets, after-sales service outlets, etc.) such as personnel salaries, business expenses and depreciation expenses. ) specially designed for selling the goods of this enterprise.

Follow-up expenses such as fixed assets repair expenses related to specialized sales organizations of enterprises are also accounted for in this account.

Second, the management costs:

This course accounts for the management expenses incurred by enterprises in organizing and managing the production and operation of enterprises, including the start-up expenses incurred by enterprises during the preparation period, and the company funds incurred by the board of directors and administrative departments in the operation and management of enterprises or uniformly borne by enterprises.

Including administrative staff wages and welfare expenses, material consumption, amortization of low-value consumables, office expenses, travel expenses, etc. , trade union funds, directors' membership fees (including directors' allowances, conference fees, travel expenses, etc.). ), agency fee, consulting fee (including consulting fee), lawyer's fee, business entertainment fee, property tax, vehicle and vessel use tax, land use tax, stamp duty, technology transfer fee, mineral resources compensation fee, research fee, etc.

Enterprise (commodity circulation) management costs are not much, so it is not necessary to set up this course. The accounting content of undergraduate course can be incorporated into the accounting of "sales expenses". Follow-up expenses such as fixed assets repair expenses incurred by production workshops (departments) and administrative departments of enterprises are also accounted for in this account.

(1) The start-up expenses incurred by the enterprise during the preparation period, including staff salaries, office expenses, training fees, travel expenses, printing fees, registration fees and borrowing expenses not included in the cost of fixed assets, shall be debited to this account (start-up expenses) and credited to "bank deposits" and other subjects.

(two) the salary of the staff and workers of the administrative personnel shall be debited to the subject and credited to the subject of "Payable Staff and Workers". (three) the depreciation of fixed assets accrued by the administrative department shall be debited to this account and credited to the "accumulated depreciation" account.

The office expenses, utilities, business entertainment expenses, agency fees, consulting fees, attorney fees, technology transfer fees, research fees, etc. incurred shall be debited to this account and credited to such subjects as "bank deposit" and "R&D expenditure".

Calculate and determine the mineral resources compensation fee, property tax, vehicle and vessel use tax, land use tax and stamp duty that should be paid according to the regulations, debit the subject and credit the subject of "tax payable".

Three. Financial expenses:?

This course accounts for the financing expenses incurred by enterprises to raise funds needed for production and operation, including interest expenses (minus interest income), exchange gains and losses and related handling fees, cash discounts incurred or received by enterprises, etc.

Borrowing expenses that should be capitalized for the purchase, construction or production of assets eligible for capitalization shall be accounted for in such subjects as "construction in progress" and "manufacturing expenses".

The income statement is a financial statement that reflects the operating results of an enterprise in a certain accounting period.

At present, there are two commonly used income statement formats in the world: one-step and multi-step one-step method, which add up the total income of the current period, and then add up all the total expenses to calculate the income of the current period at one time. Its characteristic is that the information provided is original data, which is easy to understand. Multi-step method is a method to calculate the net profit of various profits in multiple steps, which is convenient for users to compare and analyze the operating conditions and profitability of enterprises.

The income statement is a statement that reflects the operating results of an enterprise in a certain accounting period. Because it reflects the situation in a certain period, it is also called dynamic report. Sometimes, the income statement is also called income statement and income statement.

Reference link: guide to the application of accounting standards for enterprises