management expenses management expenses refer to the expenses incurred by the company for organizing and managing production and operation, including those incurred by the board of directors and administrative departments of the enterprise in the operation and management of the company. Or the company's funds (including salaries of staff and workers in administrative departments, repair costs, material consumption, amortization of low-value consumables, office expenses and travel expenses, etc.), trade union funds, unemployment insurance premiums, labor insurance premiums, directors' dues, agency fees, consulting fees (including consulting fees), legal fees, business entertainment fees, property taxes, vehicle and vessel use taxes, land use taxes, stamp duty, technology transfer fees, and so on, which should be borne by the company in a unified way. Staff education expenses, research and development expenses, sewage charges, inventory losses or gains (excluding inventory losses that should be included in non-operating expenses), provision for bad debts and provision for inventory depreciation, etc. 1. Salary: calculate the salary of personnel in other management departments (i.e. personnel, technology, finance, procurement, etc.) except production, quality inspection and marketing departments (the statistical caliber of departments in management expenses is the same below unless otherwise specified), and the expenses that employees of the company resign, dismiss or leave for other reasons exceed the normal salary in salary settlement. 2. Employee welfare expenses: accounting for all the actual expenses of the company (the total amount is not more than 14% of the above total wages, and 14% is accrued for domestic-funded enterprises), work-related injury wages and other welfare expenses that employees need to pay according to regulations (domestic-funded enterprises are charged in the subject of welfare expenses payable). Trade union funds and employee education funds: calculate the actual expenditures (the total amount shall not exceed the expenses accrued according to the total number of employees, the trade union funds shall be accrued by 2%, and the employee education funds shall be accrued by 1.5%) allocated to trade unions and the expenses for employee training and learning. 3. Depreciation expense: calculate the depreciation expense of fixed assets accrued monthly by the relevant management departments of the company. Fixed assets: refers to the tangible assets held by the company for producing goods, providing services, leasing or management, and with a service life of more than one fiscal year. Including houses, buildings, machinery, machinery, means of transport and other equipment, appliances and tools related to production and business activities. Depreciation: refers to the systematic allocation of the accrued depreciation amount according to the determined method within the service life of fixed assets. The minimum period for calculating depreciation is as follows: 2 years for houses and buildings; Aircraft, trains, ships, machines, machinery and other production equipment, for 1 years; 5 years for appliances, tools and furniture related to production and business activities; 4 years for means of transport other than airplanes, trains and ships; Electronic equipment, 3 years. Net salvage value rate of the company's fixed assets: 5%. Depreciation method of the company's fixed assets: life average method. 4. Amortization of low-value consumables: accounting for the amortization of low-value consumables of relevant management departments of the company. Tools and appliances that are not used as fixed assets management, and packaging containers that are used in the process of production and operation, etc., are accounted as low-value consumables by the company. 5. Office expenses: used by the accounting company for office work, including computer floppy disks, ribbons, accessories and office equipment accessories. The cost of purchased copy paper, printing paper, fax paper and account books, vouchers and statements purchased and printed by the accounting department. 6. Posts and telecommunications charges: calculate the company's fixed telephone charges, mobile phone charges, mailing fees, courier fees and Internet access fees. 7, utilities: accounting for office and domestic water and electricity costs. Those that cannot be clearly divided are recorded as manufacturing expenses. 8. Vehicle expenses: calculate vehicle gasoline expenses, road and bridge expenses, parking fees, road maintenance fees, vehicle maintenance fees and other expenses for vehicles. 9. Travel expenses: calculate the actual car, boat, plane, local transportation expenses, meal fee, accommodation, attendance allowance, meal miss allowance, driver's travel allowance and all-in travel expenses approved by the company when going out for daily work (excluding the marketing department). 1. Technology development expenses: accounting for all expenses for research and development of new products, technologies and processes. Including new product design fee, process planning fee, equipment adjustment fee, trial-production fee of raw materials and semi-finished products, technical books and materials fee, intermediate experiment fee not included in the national plan, salary of research institute personnel, depreciation of research equipment, other expenses related to trial-production of new products and technical research, and expenses for entrusting other units to carry out scientific research and trial-production for trial-production failure. 11. Labor protection fee; Accounting management personnel's expenses related to labor protection (for details, please refer to the definition of labor protection expenses in the detailed account of manufacturing expenses). 12. Labor insurance premium: calculate the comprehensive insurance for migrants and the urban insurance, town insurance, agricultural insurance and other expenses paid by all employees according to the relevant regulations of Shanghai, and pay the pension (including the local overall pension paid according to the regulations), price subsidies, medical expenses (including the expenses for retirees to participate in medical insurance), relocation expenses, severance payment for employees, wages for employees who have been sick for more than 6 months, funeral subsidies for employees' death, and pension expenses according to the regulations. Insurance fees (insurance premiums) payable for other houses, equipment and other assets insured by insurance institutions. 13. Business entertainment expenses: calculate the entertainment expenses paid by the company for the needs of business and operation, including expenses incurred by catering, cigarettes, water, food, gifts and normal entertainment activities. The entertainment expenses incurred by the company related to production and business activities shall be deducted according to 6% of the amount incurred, but the maximum amount shall not exceed 5‰ of the sales (business) income of that year. 14. Repair costs: calculate the labor costs, material costs and maintenance costs incurred in the maintenance of fixed assets, low-value consumables and other items of relevant departments of the company. 15. Tax payment: accounting for stamp duty, property tax, land use tax, vehicle and vessel use tax and other taxes included in expenses. 16. Intermediary (consulting) fees: accounting for consulting fees (fees paid by the company for consulting the relevant consulting institutions on production technology operation and management, or fees paid to enterprise economic consultants, legal consultants and technical consultants) and fees for hiring intermediary institutions (fees incurred by the company for hiring accounting firms to conduct audit, capital verification, asset evaluation and settlement of accounts). 17. Lease fee: calculate the rent paid by the relevant management departments of the company for renting various management assets by means of operating lease, including the lease fee for office buildings and the lease fee for living buildings. Does not include the rental fee for financing the lease of fixed assets. 18. Membership dues of the board of directors: calculate the allowances of directors, board meeting fees and directors' travel expenses. 19. Amortization of long-term deferred expenses: accounting for the amortization of start-up expenses during the preparation period of the company (amortization of long-term deferred expenses for more than one year). 2. Other expenses: expenses not listed in the above item in accounting management expenses. Operating expenses Operating expenses refer to the expenses incurred by a company in the process of selling goods, including transportation expenses, loading and unloading expenses, packaging expenses, insurance fees, exhibition expenses and advertising expenses incurred in the process of selling goods by an enterprise, as well as the wages and welfare expenses, expenses similar to wages, business expenses and other operating expenses of employees of sales organizations (including sales outlets, after-sales service outlets, etc.) specially set up for selling goods of this enterprise. 1. Salary: check the salary and welfare expenses of employees in the marketing department. 2. Transportation expenses: transportation expenses, loading and unloading expenses, dock fees and other expenses accounted for the sales of goods. 3. Packing fee: the expenses of wooden cases, nails, packing tapes, wrapping paper, etc. for packing goods are accounted for. 4. Insurance premium: accounting for commodity insurance premium. 5. Exhibition fee: calculate the cost of participating in the exhibition for selling goods. 6. Advertising expenses: accounting for product samples, product promotional materials, product advertisements and other expenses. 7. Customs declaration and commodity inspection fees: accounting for customs declaration and commodity inspection fees for export commodities and foreign exchange verification fees. 8. Travel expenses: calculate the transportation expenses, accommodation expenses, allowances, visa fees and travel expenses in the domestic market for business purposes. 9. After-sales service fee: accounting for a series of services for customers who use our products. 1. Consignment fee: mainly refers to the commission fee paid by other units. 11. Purchase cost of commodity circulation: reasonable loss in the process of purchase and sorting fee before warehousing, etc. 12. Others: For reference only.