Transportation fee, loading and unloading fee, packaging fee, insurance fee, advertising fee, exhibition fee, lease fee (excluding financial lease fee), and employee's salary, welfare fee, office fee, travel expenses, depreciation fee, repair fee, material consumption and amortization of low-value consumables specially set up for selling our products. The old accounting standard is called operating expenses, and the new accounting standard is called selling expenses, that is, selling expenses = operating expenses under the new accounting standard.

2. Management expenses include:

Specific items include: company funds, trade union funds, unemployment insurance premiums, labor insurance premiums, directors' dues, agency fees, consulting fees, attorney fees, business entertainment expenses, office expenses, travel expenses, post and telecommunications expenses, greening expenses, manager's salary and welfare expenses, etc. Refers to the expenses incurred by the board of directors and the administrative department in the operation and management of the enterprise.

3. The financial expenses include:

Including interest expenses (minus interest income) incurred in the production and operation of enterprises, exchange gains and losses (some enterprises, such as commodity circulation enterprises and insurance enterprises, account separately, excluding financial expenses), handling fees of financial institutions, cash discounts incurred or received by enterprises, etc.

Extended data

Operating expenses:

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.

Administrative expenses:

Management expenses belong to the period expenses and are included in the current profit and loss when incurred. Enterprises should account for the occurrence and carry-over of management expenses through the subject of "management expenses". This course debits the management expenses incurred by the registered enterprise, and the management expenses at the end of the credit registration are transferred to the "profit of this year" course. After the transfer, this account should have no balance. This course carries out detailed accounting according to the expenditure items of management expenses.

Financial expenses:

The financial expenses incurred by the enterprise are accounted for in the "financial expenses" account, and a subsidiary ledger is set up according to the expense items for detailed accounting. The financial expenses incurred by the enterprise shall be debited to the subject of "financial expenses" and credited to the subjects of "bank deposits" and "accrued expenses"; The interest income and exchange income of the enterprise offset the borrower. At the end of the month, all the financial expenses charged by the borrower will be transferred from the credit of the "financial expenses" subject to the debit of the "profit of this year" subject and included in the current profit and loss. After carrying forward the current service fee, there is no balance at the end of the "financial expenses" subject.

The accounting rules of "financial expenses" are as follows: the financial expenses incurred shall be debited to this account and credited to the corresponding account; Interest income and exchange income from financial expenses shall be deducted, debited to relevant subjects and credited to this subject; At the end of the period, the balance of undergraduate program should be transferred to the subject of "profit this year". The "financial expenses" in the income statement reflects the financial expenses incurred by the enterprise, and is filled in according to the amount of the "financial expenses" subject, that is, the balance carried forward at the end of the period.

Resource operating expenses Baidu Encyclopedia

Management fee Baidu encyclopedia

Financial expenses Baidu Encyclopedia