2. Total operating expenses? Contain? Revenue cost (main business cost)

Operating costs:

Including the main business costs and other business costs. The production costs of industrial enterprises (also known as manufacturing costs) mainly include: direct materials, direct wages, other direct expenses and manufacturing expenses.

Business tax and surcharges:

Construction tax, resource tax and education surcharge and other related taxes and fees.

Property tax, vehicle and vessel use tax, land use tax and stamp duty are accounted for in "management expenses" and other subjects, but not in this account.

Sales expenses:

Including packaging fees, transportation fees, advertising fees, loading and unloading fees, insurance fees, consignment fees, exhibition fees, rental fees (excluding financial leasing fees) and sales service fees, sales department staff salaries, employee welfare fees, travel expenses, office expenses, depreciation fees, repair fees, material consumption, amortization of low-value consumables and other expenses.

Administrative expenses:

1. Salary: refers to all kinds of wages, bonuses, wage allowances, subsidies and other wage expenditures of employees in enterprise management departments.

2. Employee welfare funds: refers to employee welfare funds and welfare funds extracted according to 14% of the total wages of employees in the management department.

3. Depreciation expense: refers to the depreciation expense of various fixed assets used by the enterprise management department.

Financial expenses:

1. Interest: loan interest, discount interest and deposit interest.

2. Handling fees: expenses such as buying checks and handling wire transfers.

3. Foreign exchange gains and losses: foreign currency settlement.

Extended data:

According to the final balance analysis and calculation of detailed subjects.

The "ending balance" of some items in the balance sheet needs to be calculated and filled in according to the ending balance of relevant detailed accounts.

1. "Accounts receivable" shall be filled in according to the total ending debit balance of the detailed accounts of "Accounts receivable" and "accounts received in advance", after deducting the ending balance of the account of "bad debt provision".

2. "Prepayment" shall be filled in according to the total debit balance at the end of the detailed account of "Prepayment" and "Accounts Payable", after deducting the final balance of "bad debt provision".

3. "Accounts payable" shall be filled in according to the total ending credit balance of the detailed accounts of "Accounts payable" and "prepayments".

4 "accounts received in advance" should be filled out according to the total credit balance at the end of the detailed account of "accounts received in advance" and "accounts receivable".

5. Notes receivable, dividends receivable, interest receivable and other receivable items shall be filled out according to the ending balance of each corresponding account, after deducting the ending balance of bad debt provision of each corresponding account.

Baidu Encyclopedia-Financial Statements