Subjects include production costs, manufacturing costs, management costs, financial costs, sales costs, main business costs, other business costs, business taxes and surcharges, non-operating expenses, etc.

Debit of cost account increases, credit decreases, and ending balance is debited. Debit ending balance = Debit opening balance+Debit current amount-Credit current amount.

Expense accounts include two kinds of subjects in accounting practice: cost subjects and profit and loss subjects.

1. cost account: a cost account is an account that reflects costs and expenditures, and is used to calculate the occurrence and collection of costs and provide accounting information related to costs. The contents of cost and expenditure are different, which can be divided into production cost, manufacturing cost, labor cost and R&D expenditure.

2. Profit and loss items specifically include: main business income, other business income, fair value change profit and loss, investment income, non-operating income, main business cost, main business tax and surcharge, other business expenses, sales expenses, management expenses, financial expenses, asset impairment losses, non-operating expenses, income tax expenses, profit and loss adjustment of previous years, etc.