What are the contents of management expenses under the new accounting standards for small enterprises?

Salary-refers to the salary of the company's management department and related logistics personnel.

Employee welfare expenses-including working meals for employees in the management department, medical supplies, medical examination expenses for employees organized by the company, drivers' security meals and night shift expenses, holiday cash, employee consolation money, manuscript fees and sporting goods.

Depreciation expense refers to the monthly depreciation of fixed assets used by management departments.

Repair expenses-including maintenance and installation expenses of computers, printers, photocopiers and fax machines, hardware upgrade expenses, renovation expenses of office buildings and dormitories, removal and installation expenses of office supplies of other management departments, etc.

Agency fees-including personnel file agency fees and recruitment agency fees.

Office expenses-including book and newspaper expenses (referring to the expenses of purchasing books and subscribing newspapers and periodicals by the management department), printing expenses and photocopying expenses (referring to printing business cards, labor contracts, internal newspapers, etc.). ), daily office supplies (refers to the office supplies purchased by the management department and small office supplies purchased for new employees, as well as ribbons, ink cartridges, toner, copy paper, etc. For fax machines, printers, photocopiers), consumables (coffee, tea, paper cups, mineral water, paper towels, hand sanitizers, disinfectants, toilet paper, etc.). ), annual inspection/audit fee (refers to the joint annual fee for enterprises to participate in work-related injuries, enterprise changes, enterprise capital verification audit fees, etc. ), and others (including invoices, financial statements, financial books and covers, copying fees, etc. ).

Material consumption-including the purchase of computer consumables such as hard disks, CDs and floppy disks, as well as maintenance accessories such as sockets.

Amortization of low-value consumables-refers to the carry-over expenses of "low-value consumables" that will be used in the management department at the end of the month.

Amortization of intangible assets

Amortization of start-up expenses-refers to the amortization of start-up expenses incurred by the company during the preparation period.

Rental fee-including canteen rent, conference room rent, staff dormitory rent, and site expenses incurred by other management departments when using the site.

Transportation fee-only refers to the transportation fee occasionally incurred by the management department through the transportation company.

Post and telecommunications fees-including courier fees and internet access fees.

Telephone charges-including fixed telephone charges and mobile telephone charges (referring to the mobile usage fee of the management department).

Bad debt provision-refers to a provision made by the financial department of the company according to the provisions of the financial system for whether "accounts receivable" belong to bad debts.

Inventory depreciation reserve-refers to the depreciation reserve provided by the company for inventory according to the price fluctuation of similar products in the market.

R&D expenses refer to the statistics of the expenses incurred by the research institute, including salary, office expenses, education and training expenses, inspection expenses, repair expenses, entertainment expenses, activity expenses, local transportation expenses, travel expenses and others.

Technology transfer fee-a fee accrued by the financial department according to the technology transfer contract signed between the company and other companies.

Technology R&D expenses-indicating that the company provides funds for new product R&D according to a certain proportion.

Technical commission-the funds extracted according to a certain proportion are used for technical cooperation between the company and other companies.

Unemployment insurance premium is a kind of social insurance paid by companies and individuals according to a certain proportion.

Labor insurance fee is a kind of social insurance paid by companies and individuals according to a certain proportion.

Trade union funds-refers to trade union funds paid by enterprises and individuals according to a certain proportion of wages.

Housing accumulation fund-refers to the purchase fund drawn by companies and individuals according to a certain proportion of their wages.

Conference fee-refers to the membership fee and activity fee for enterprises to join the government or a social group.

Employee education fund-refers to the employee education fund accrued by the company according to a certain salary standard.

Labor protection expenses-refers to the expenses incurred by the company in purchasing labor protection articles for employees.

Directors' membership fees-including activity fees (refers to the expenses incurred by board members in organizing activities, mainly referring to the chairman, general manager and executive vice president, such as catering expenses, etc.). ), meeting expenses (referring to the meeting expenses incurred by the company in convening the board of directors) and travel expenses (referring to accommodation, taxi fare, subsidies, etc.). ).

Training fee-including lecturer fee (referring to the lecture fee for hiring lecturers), information fee (referring to the cost of purchasing training materials), meal fee (referring to the meal fee and food purchase fee incurred by employees of the company during the training period) and others (including site use fee and other miscellaneous fees during the training period).

Consulting fees-including company legal consulting fees, accounting and tax consulting fees and other information consulting fees.

Travel expenses-including the expenses incurred by the staff of the management department at home and abroad on business trip, training travel expenses (referring to the accommodation expenses incurred by the staff of the management department during training) and local transportation expenses.

Taxes-including stamp duty (refers to the stamp duty paid by the company's financial books and the stamp duty paid by the company's sales contracts and foreign import contracts), vehicle and vessel use tax (refers to the tax paid by the company's management department for using vehicles), property tax (refers to the tax paid by the company for using the factory building) and land use tax (refers to the tax paid by the company for land acquisition).

Water and electricity-refers to the water and electricity expenses consumed by the management department.

Insurance premium-including mobile phone transportation insurance premium and vehicle insurance premium invested by the company.

Hospitality-refers to the meal expenses incurred by the company's management department in entertaining customers and the expenses incurred by the employees of the company's management department in dining internally.

Vehicle cost-including fuel cost (refers to the cost of using gasoline and engine oil for vehicles in the management department), road maintenance cost (refers to the highway maintenance cost paid by vehicles used by the management department according to national regulations), repair cost (refers to the maintenance cost of vehicles in the management department), vehicle maintenance supplies cost (refers to the daily maintenance equipment and tires purchased by the management department for vehicles), vehicle rental cost (refers to the cost of renting vehicles by the company) and others (refers to the bridge crossing cost of vehicles in the management department).

Others-including visa fee (referring to the extension fee for passport or visa residence permit), booth/booth fee (referring to the booth fee promoted by the company's personnel recruitment or management department, such as attending the Canton Fair and Hi-Tech Fair), cleaning fee (referring to the company's employment of cleaning staff), security fee (referring to the salary fee for the company's employment of security guards) and others (including the advertising fee for online recruitment by the personnel department).