utilities are operating expenses (i.e. sales expenses) and are not included in the main business cost. Sales expenses refer to all kinds of expenses incurred in the process of selling goods and materials and providing services.

what does the sales expenses include?

it includes depreciation expenses, business publicity expenses, business entertainment expenses, electronic equipment operation expenses, banknote transportation expenses, security and prevention expenses, post and telecommunications expenses, labor protection expenses, foreign affairs expenses, printing expenses, amortization of low-value consumables, staff salaries, travel expenses, utilities, staff education expenses, trade union expenses, taxes, conference expenses, legal fees, notarization fees, consulting fees, amortization of intangible assets, etc. Greening fee, director's membership fee, property insurance fee, labor insurance fee, unemployment insurance fee, housing accumulation fund, property management fee, research fee, and withdrawal of insurance guarantee fund.

The main accounting treatment of sales expenses:

(1) The expenses incurred by the enterprise in the process of selling goods, such as packaging expenses, insurance fees, exhibition fees, advertising fees, transportation fees, loading and unloading fees, shall be debited to this account and credited to the subjects of "cash" and "bank deposit".

(2) The operating expenses such as staff salaries and business expenses incurred by an enterprise in a sales organization specially set up to sell the goods of the enterprise shall be debited to this account and credited to such subjects as "staff salaries payable", "bank deposits" and "accumulated depreciation".

at the end of the period, the balance of this account should be transferred to the "profit of this year" account, and there should be no balance in this account after carry-over.

main business cost:

main business cost refers to the cost of business activities such as selling goods and providing services. Enterprises generally transfer the cost of goods sold and services provided to the main business cost when confirming the main business income such as goods sold and services provided, or at the end of the month.

an enterprise should set up the subject of "main business cost", and make detailed accounting according to the types of main business, which is used to calculate the actual costs incurred by the enterprise due to its daily activities such as selling goods, providing labor services or transferring the right to use assets, debit this subject, and credit the subjects such as "goods in stock" and "labor service cost". At the end of the period, the balance of the main business cost will be transferred to the "profit this year" account, and the "profit this year" will be debited and credited to the account. After the carry-over, the "main business cost" account has no balance.

Accounting entry of main business cost:

After calculating the actual sales cost of goods, the enterprise shall carry out accounting treatment of the carried-forward sales cost according to the specified requirements. In practical work, there are two ways to carry forward the cost of commodity sales: daily carry-forward and regular carry-forward. Generally speaking, the consignment business and direct goods sales business should be carried forward day by day, and other sales businesses should be carried forward regularly (monthly or quarterly).

when carrying forward the cost, the following entries should be made according to the main business cost calculation sheet:

main business cost accounting software

borrowing: main business cost

lending: inventory goods-×××

For retail goods, the sales price amount accounting method is generally adopted in actual work.

at the end of the month, in order to calculate the actual cost of the sold goods, it is necessary to calculate the difference between the purchase and sale of the sold goods according to a certain method.

1, comprehensive price difference rate calculation method;

2. Classification price difference rate calculation method (or counter price difference rate calculation method);

3. Calculation method of price difference rate of inventory goods.