The detailed items of sales expenses include: insurance premium, packaging fee, exhibition fee and advertising fee, commodity maintenance fee, expected loss of product quality assurance, transportation fee, loading and unloading fee, etc. , as well as the staff salaries, business expenses, depreciation expenses and other operating expenses of the sales organization specially set up to sell the goods of this enterprise. Subsequent expenses, such as the cost of repairing fixed assets related to specialized sales organizations, are also sales expenses.
Detailed accounts of financial expenses include: interest expenses, interest income, exchange losses, handling fees, financial leasing expenses, etc.
Extended data:
Enterprises should account for the occurrence and carry-over of management expenses through the subject of "management expenses". This course debits the management expenses incurred by the registered enterprise, and the management expenses at the end of the credit registration are transferred to the "profit of this year" course. After the transfer, this account should have no balance. This course carries out detailed accounting according to the expenditure items of management expenses.
The management expenses incurred by the enterprise shall be accounted for in the "management expenses" account, and a subsidiary ledger shall be set up in the "management expenses" account for detailed accounting according to the cost items. There is no balance after the balance of "management expenses" at the end of the period is carried forward to "profit of this year".
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