Administrative expenses

Enterprise administrative expenses

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Administrative expenses refer to enterprises administrative management Department is organization and management Production and operation activities Various expenses incurred. The specific items include: the board of directors and the administrative department in the enterprise Operation management Or should be uniformly borne by the enterprise Company expenses 、 Labor union expenditure 、 Unemployment insurance premium 、 Labor insurance premium 、 Board fees . Employment agency Fees Consulting fee 、 Legal costs 、 Business entertainment expenses 、 Office expenses 、 Travel expenses , postal expenses, greening expenses, salaries of management personnel and welfare funds Etc.^[1]

Administrative expenses belong to Period expenses , which is included in the current loss or profit in the current period.

The enterprise should use the "administrative expenses" account, Accounting management Expenses incurred and carried forward. This account Debit Various administrative expenses incurred by the registered enterprise, transferred in at the end of the credit registration period“ Profit of this year ”The management expense of the account should not have a balance after carrying forward. This account is based on the expense item of management expense Detailed accounting 。

Chinese name: Administrative expenses
Foreign name: administrative expense

Expense type: Specific projects, company funds, etc
Account processing: Credit“ cash ”、“ bank deposit ”Etc
Field: accounting

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Specific projects

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Company expenses staff training expense 、 Business entertainment expenses , taxes Technology transfer fee 、 Amortization of intangible assets 、 Consulting fee 、 Legal costs 、 Organization expenses Amortization and handover to superior management expense 、 Labor insurance premium 、 Unemployment insurance premium , Board of Directors' fees financial reports Audit fee Organization expenses and other administrative expenses incurred during the preparation period.

Company expenses

Salary of headquarters management personnel Employee welfare 、 Travel expenses 、 Office expenses , Board of Directors' fees depreciation charge 、 repair cost 、 Material consumption 、 Amortization of low value consumables And other company funds;

Labor insurance premium

Refers to retired employees pension 、 price subsidies Medical expenses (including retired personnel participate in Medical insurance fund ）, off-site Settlement fee Employees Severance pay Death of employees Funeral allowance 、 Pension Various funds paid to retired cadres and implementation Social pooling fund ； Unemployment insurance premium refers to the unemployment insurance premium paid by enterprises in accordance with national regulations insurance fund ；

Board fees

It refers to various expenses incurred by the highest authority of the enterprise and its members to perform their functions, including travel expenses Conference expenses Etc.

Other expenses

The original tax law (abolished on January 1, 2008) stipulates that if an enterprise incurs business entertainment expenses directly related to production and operation, if the taxpayer can provide true and valid vouchers or materials, it is allowed to be disbursed as expenses within the following limits. The part exceeding the standard shall not be Pre tax deduction : Annual sales (operating) income Net If it is 15 million yuan or less, it shall not exceed 5 ‰ of the net sales (business); The part of annual net sales (business) exceeding 15 million yuan shall not exceed this part Net sales 3 ‰.

The current tax law stipulates that Article 43 of the implementation regulations clearly stipulates that Production and operation activities Relevant business entertainment expenses shall be paid according to Amount incurred 60%, but the maximum amount shall not exceed 5 ‰ of the current year's sales (business) income. Sales (operating) revenue includes Main business income and Other business income 。

Category Accounting

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Expense category

Wages and a surcharge 、 Labor union expenditure Staff education funds, teacher fees, outsourcing training fees Housing Provident Fund 、 Endowment insurance premium 、 Unemployment insurance premium 、 depreciation charge 、 Office expenses 、 Medical insurance premium Etc.

Calculation rules

Wages and surcharges Wages, welfare expenses and welfare expenses incurred by each department of the company shall be disbursed according to the facts, and those not exceeding 14% of the payroll payable shall be allowed to be deducted, and the excess part shall be subject to tax adjustment

Labor union funds Wages payable 2% accrued labor union activity funds

staff training expense The expenses for staff education accrued at 2.5% of the wages payable mainly cover training materials, teacher fees, outsourcing training fees, and travel expenses of trainers and outsourcing trainers, traffic expense Etc., received for training consumables And spare parts, etc. The housing provident fund paid by the housing provident fund company for employees is based on the post Skill wages , the proportion of withdrawal is 10% for the company and 10% for the individual (the individual part is deducted from the individual salary)

endowment insurance The pension insurance premium paid by the company for employees is 20% for the company and 8% for the individual (the individual part is deducted from the individual salary)

unemployment insurance Unemployment insurance paid by the company for employees medical insurance The medical insurance premium paid by the company for employees, of which the individual part is deducted from the individual salary

Depreciation costs The company's fixed assets (including houses, fences, roads, equipment), office facilities, Means of transport Accrued Depreciation expense .

Office expenses Expenses and material consumption incurred by each department of the company due to office needs mainly refer to office supplies, Office consumables , labels, seals, design drawings, internal business publicity (such as banners and promotional materials for various activities), etc

Travel expenses The travel expenses incurred by each department of the company, including vehicle, ship, aircraft, accommodation, Road and bridge toll ， Conference fees , subsidies, business trip taxi fees, business trip expenses incurred by travelling with a car, travel expenses of people going abroad, family visit expenses as stipulated in the contract, and family visit expenses of spouses coming to the company, etc

Transportation expenses The urban transportation expenses incurred by each department of the company, including overtime, Morning meeting Transportation and shuttle bus fees, etc

Repair costs: spare parts and tools for various fixed assets (including houses, fences, roads, equipment), office facilities, transportation vehicles (excluding vehicles used by various departments), Auxiliary materials , outsourcing maintenance cost And other repairs Expenses .

freight Occurred in company department (excluding sales department) Transportation expenses

Electricity and water fees incurred by the office departments of the utility company

Vehicle cost The gasoline cost incurred by the company's leaders and the department's work vehicles, Road maintenance fee Use, vehicle maintenance fees, annual inspection fees and road maintenance fees of all the company's vehicles (including transport vehicles) （ Vehicle insurance Property insurance premium)

Business entertainment expenses The company's expenses for non sales business entertainment, such as tea, entertainment Meals Etc

Test and inspection fee The company is in production, quality inspection, quality improvement In process Destructive test , laboratory tests, road tests and other tests (Excluding test consumption in production process) Road test includes toll and personnel allowance 　 Low value consumables company Production and operation Required, nonconforming Fixed assets accounting Standard (value less than 2000 yuan or use time less than one year) Office equipment , such as Office desks and chairs , tool cabinet, bicycle, etc

safety hat

Labor protection fee Used by each department of the company labor protection Expenses in respect of, such as Labor protection gloves ，， safety hat ， Heatstroke prevention Supplies, etc. Books Information fee Expenses incurred by the company for purchasing books, magazines, newspapers, etc (Drawing cost for design is included in office cost accounting)

Cleaning expenses: materials consumed by the company in cleaning work and expenses incurred by the outsourcing cleaning company

Security and fire protection costs outsourced by the company Security company Expenses incurred and expenses incurred in purchasing fire fighting consumables

technological development expense Expenditures incurred by the company for research and development of new products, new materials and new parts, including salaries, travel, office expenses and other expenses incurred by personnel serving technology development projects

property insurance Insurance expenses incurred by the Company for insurance of various assets of the Company

Consulting fee company's audit and Technical Consultation ， Project review Expenses incurred in such aspects as

Printing expenses The expenses incurred in the printing of various internal documents, such as forms, documents, letters, business cards, etc

Environmental protection fee Paid by the company Sewage charges , review fee, etc

Afforestation fees The company's expenses related to greening

intangible assets and Long term deferred expenses Amortization of intangible assets and Deferred assets Fees for

Taxes shall be included in the tax expense of profit and loss (such as: local Water conservancy fund , mineral resources compensation, etc.)

Fuel cost Boiler room, etc Auxiliary unit Expenses incurred for lighting, heating and other purposes for each department of the company

Recruitment fee: HR Department of the company Employee recruitment Expenses incurred in the process, such as: site use fees , travel expenses, physical examination expenses employment ad Etc (excluding the travel of the company's recruiters, telephone rate Etc.)

Postal expenses The cost of mailing parcels and letters incurred in the production and operation of the company EMS Expenses, etc

Seat phones and mobile phones (mobile phones, PHS Less than 2000 yuan fax machine ）Telephone and fax expenses incurred and expenses incurred in purchasing and repairing the above equipment

Litigation costs Costs incurred by the company due to litigation or responding to litigation

Board fees Expenses incurred by the Board of Directors and its members in performing their functions, such as travel expenses, conference expenses, etc

The inventory falling price reserves depend on the cost of goods and the variable present value, and the amount of reserves that should be withdrawn calculated by the amount that has been withdrawn

Labor insurance premiums relocation expenses, severance pay, pension, death Funeral expenses etc.

Property management fee Expenses incurred from the management of the company's property used for administrative management, which is handed over to internal and outsourced property companies

Expenses for cold protection and heat preservation The expenses for cold protection and heat preservation of each department of the company

Superior management fee Articles of Association , the management fee payable under the contract agreement

Rental fee company Operation management Paid equipment, house Rental expenses (Including rental fees of overseas offices)

Meeting expenses account for expenses incurred by relevant personnel of functional departments of the company to attend various meetings

Business publicity expenses Those handled by the company for corporate image and product promotion are not included Operating expenses Expenses of

Import and export fees Freight and miscellaneous charges incurred for import and export commodities

medical assistance Medical treatment paid by the company for employees Salvage expenses .

employment injury insurance The fee accounting company is officially signed Labor contract Purchased by employees of Industrial injury insurance premium Expenditures

Other expenses incurred by other departments of the company in addition to the above expenses.

Expense review category

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1． Amortization of intangible assets Review of

It mainly includes: intangible assets Whether the appraisal is true and reasonable; amortization of intangibles Whether the period is reasonable, pay attention to find out whether the intangible assets can still be used for a long time but their value has been fully amortized, or whether the service life of the intangible assets has expired but their value has not been fully amortized Sub ledger find out; Whether the amortization of intangible assets is included Depreciation of fixed assets Of error handling 。

2． Land use fee Review of

Mainly including: verification of disbursed Land use Whether the fees are true and correct; Whether the land use fees of the previous year or the next year are included in the current year's fees; For those who have not obtained the land use certificate or have obtained the certificate but have not paid the land use fee in the current year, they should find out whether they have withdrawn the land use fee according to the regulations and include it in the profits and losses of the current year.

3． staff training expense Review of

Employee education funds refer to the enterprise's learning for employees advanced technique And the cost of improving the cultural level, generally according to Total wages of employees 2.5%. Its review is mainly to check whether it is extracted as required, whether the calculation is correct, and whether it is misappropriated for other purposes.

4． Technology transfer fee Review of

Technology transfer fees refer to the fees paid by enterprises for nonpatented technology And the fees paid. The review mainly includes:

(1) Whether the enterprise has signed a contract with the technology transferor Technology Transfer Contract ， Contract content Whether its annexes and procedures are complete and reasonable, and focus on whether the standards of technology transfer fees are reasonable.

(2) Whether the time, method and amount of the technology transfer fee paid in the current period are consistent with the standards specified in the contract, and whether the transferred technology meets the specified requirements.

(3) Whether the technology transfer fees payable in the current year according to the contract have been paid in full, and if they are not paid on schedule, whether they are withdrawn and transferred out according to the difference before the year-end accounting settlement, and included in the profits and losses of the current year.

(4) Whether there will be Know how And patent amortization are included in the technology transfer fee.

5. Review of research and development expenses

R&D expenses refer to the expenses incurred by enterprises in order to develop and apply new products, technologies and processes New product design fee 、 Process procedure Preparation fee, equipment commissioning fee, test fee of raw materials and semi-finished products, etc. The review mainly includes:

(1) Whether the research and development expenses of the main point, which are disbursed by the management expenses, are included in the production costs 、 Manufacturing expenses And other related projects, which can help enterprises Unit product cost The abnormal change of shall be traced.

⑵ Yes No Trial production of new products Failure and others Relevant expenses , as Asset loss Included Non operating expenses 。

⑶ Surplus materials in the process of research and development are not deducted from the management expenses, but are regarded as Other income , or transfer in“ Small vault ”, which can be checked by verifying assets.

6． Bad debt loss Review of

Accounting of accounts receivable

Bad debt loss Means Accounts receivable Unrecoverable in Bad debts Bad debt. The main review points mainly include: ⑴ Accrual bad debt reserve Whether the balance of accounts receivable is true and correct, and whether it is withdrawn according to the specified proportion.

(2) Whether bad debt losses have actually occurred, Offset Whether the provision for bad debts is based on facts.

⑶ Whether the enterprise adjusts the book amount of bad debt reserves according to the balance of accounts receivable at the end of the year.

(4) Whether the bad debt losses that have been confirmed and written off by the enterprise and actually recovered later are recorded in the account in time and offset against the management expenses or Bad debt reserves 。

7． Business entertainment expenses Review of

The business execution fee refers to the enterprise's Reasonable needs And the fees paid. The review mainly includes:

(1) Whether to strictly follow financial system The specified proportion is used to calculate the disbursed business entertainment expenses. If there is more than one disbursed, it is still necessary. If there is more than one disbursed, the reason should be found out and Taxable income Adjust calculation when.

(2) Whether the standard and scope of business entertainment expenses listed by the enterprise in the current period comply with relevant regulations.

(3) Whether the listed business entertainment expenses are related to the business operation of the enterprise. If there is any expenditure unrelated to the business operation, its purpose should be identified and handled.

(4) The authenticity of the business entertainment expenses disbursed and whether there is any withholding, if any, shall be written back.

(5) Whether the total amount of normal business entertainment expenditure of the enterprise in the whole year exceeds the standard specified by the national financial system.

Expense processing method

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Direct payment

belong to Direct payment Its main businesses include entertainment expenses Audit fee , legal fees, etc.

Transfer amortization expense

Items belonging to transfer amortization expense include depreciation charge 、 Amortization of low value consumables Fees Amortization of intangible assets Fee and withdrawal Bad debt reserves Etc.

Prepaid prepaid expenses

pay in advance Deferred expenses Mainly refers to Fixed asset repair cost.

Accrued payable expenses

Withholding Expenses payable It refers to the expenses that should be borne in the current period and paid in subsequent periods using the accrual method. If the enterprise chooses accrual method accounting fixed assets Overhaul cost . Accrued by enterprises staff training expense Etc.

business accounting

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The start-up expenses incurred during the preparation period of the enterprise include staff salaries, office expenses, training expenses, travel expenses, printing expenses Registration Fees, etc., debit the "management fees" account, credit“ bank deposit ”Subject; enterprise administrative management Department personnel's Employee compensation , Debit the "management expense" account, credit“ Payroll payable ”Subject; Payables calculated and determined by the enterprise according to regulations Mineral resources compensation , Debit the "management expense" account, credit“ Taxes payable ”And other subjects; Office expenses, water and electricity expenses, travel expenses, etc. incurred by the administrative department of the enterprise, as well as business entertainment expenses, consulting expenses, research expenses, etc. incurred by the enterprise other expenses , debit the "management expense" account, credit the "bank deposit"“ R&D expenditure ”Etc. At the end of the period, The "Administrative expenses" Account balance Transfer to the "Profit of the Current Year" account, debit the "Profit of the Current Year" account, and credit the "Management Expense" account.

Administrative expenses Accounting As Period expenses The administrative expenses incurred by the enterprise that are accounted for are accounted for in the "administrative expenses" account and set by expense items in the "administrative expenses" account Sub ledger , perform sub ledger accounting. There is no balance after the ending balance of the "management expense" account is carried forward to the "profit of the current year" account.

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