The maintenance fee of this account is similar to the handling fee incurred when paying.

General enterprises should include financial expenses. Financial expenses are mainly income or expenses related to money but not directly related to product production, mainly expenses incurred by banks.

Management expenses refer to the expenses incurred by the administrative department of an enterprise for organizing and managing production and business activities. Mainly talking about the expenses incurred by enterprise managers.

Definition of account management fee

According to the management needs and the specific requirements of information users, the contents of accounting elements are scientifically reclassified, and the names and corresponding structures of each standard are given. The account management fee is the fee charged by the account management institution or department to the account owner in its management.

status

At present, financial institutions will charge a certain fee to cover the cost of accounts with an average daily balance below a certain limit, because it also consumes the limited resources of banks.

Specific contents of financial expenses for deferred materials

(1) Interest expense refers to the net amount of interest expense (except capitalized interest) such as short-term loan interest, long-term loan interest, bill payable interest, bill discount interest, bond payable interest, long-term payable interest, etc. of imported equipment minus interest income from bank deposits.

(2) Exchange loss refers to the difference between the bank purchase price and the exchange rate used for bookkeeping due to the settlement and purchase of foreign exchange from the bank, and the difference between the ending balance of foreign currency in foreign currency accounts at the end of each month (quarter and year) and the original book amount.

(3) Relevant handling fees refer to the handling fees to be paid for issuing bonds (excluding capitalized bonds), the handling fees of issuing banks, and the handling fees for adjusting foreign exchange. , but does not include the handling fee paid for issuing shares.

(4) Other financial expenses, such as financing lease expenses incurred in financing fixed assets.

References:

Baidu encyclopedia financial expenses