Sales expenses refer to all kinds of expenses incurred in the process of selling materials and providing services, including insurance, packaging, exhibition and advertising, commodity maintenance, expected loss of product quality assurance, transportation, loading and unloading, etc. , as well as sales organizations (including sales outlets, after-sales service outlets, etc.). ) an enterprise specially set up to sell goods.
Management expenses refer to all kinds of expenses incurred by the administrative department of an enterprise for organizing and managing production and business activities. The specific items include: company funds and trade union funds incurred by the board of directors and the administrative department of an enterprise in the operation and management of the enterprise, or which should be borne by the enterprise in a unified way.
Financial expenses refer to the expenses incurred by enterprises to raise funds needed for production and operation. Specific items include: net interest expenditure (the difference between interest expenditure and interest income), net exchange loss (the difference between exchange loss and exchange income), handling fees of financial institutions and other expenses incurred for raising production and operation funds.
What subjects do operating expenses belong to?
Operating expenses belong to manufacturing expense accounting subjects. Operating expenses generally refer to indirect expenses, which are collected through manufacturing expenses. Manufacturing expenses refer to the indirect expenses incurred by manufacturing enterprises for producing products (or providing services), which should be included in the product cost but have no special cost items.