Just new employees to do financial accounting partners, often have questions, the company's overhead costs include what content, how should you do the accounts, I would like to introduce you to this area of expertise.

Mentioned during the cost of your brain's first reaction is what? Reception, catering, travel expenses, office, depreciation expenses? In short, all the content and more and more, that during the expenses in the end is to refer to what the content, the following expense management system help the big guys divided into good categories.

The most common is the manager's salary, including standard wages, salary supplements such as overtime wages, auxiliary salaries, employee benefits, welfare costs, etc..

The second is office expenses refer to the company's daily office and low-value consumable appliances, such as stationery supplies, printing paper, account forms, packaging and printing, electricity, communications, books and periodicals, conferences, water and electricity works, natural gas, group heating, high temperature heat protection, environmental health and cleaning services, and other expenses.

The key of travel and transportation expenses refers to the travel expenses of employees going out, residence and attendance allowance, city transportation expenses and missed meal allowance, car expenses of employees visiting relatives and friends, human capital recruitment expenses, one-time car expenses of employees retiring and retiring, car expenses of staff attending medical appointments for work-related accidents, construction site relocation expenses and its management method agency application of substitution tools such as Ran material and license fees.

There are also fees such as fixed assets service fees, special tooling service fees, union dues,... Accounting fees, taxes and others, such as the editor does not list a list of a clear, I want to remind you is that in the case of accounting for the depreciation of fixed assets, should be debited to this account, credited to the "depreciation of fixed assets" account.

Office expenses, maintenance expenses, utilities, employment insurance premiums, labor insurance premiums, hospitality expenses, agency fees, service fees, litigation expenses, technology development fees, employee education expenses, scientific research and development expenses, etc. are debited to this account and credited to "deposits" and other accounts.

The natural resources compensation fees and union dues payable to the union are debited to this account and credited to "other accounts payable".

Real estate tax, vehicle and vessel use tax, and land tax payable are measured and debited to this account and credited to "Taxes and fees payable".

Amortization of intangible assets and long-term amortization costs are debited to this account and credited to "Amortization of intangible assets" and "Long-term amortization costs".