1, salary

2. Welfare and health care expenses

3. Trade union funds

4. Endowment insurance

5. Medical insurance premium

6. Unemployment insurance benefits

7. Work injury insurance

8. Maternity insurance

9. Housing accumulation fund

10, housing subsidy

1 1, labor insurance

12, stamp duty

13, water conservancy fund

14, local education surcharge

15, river maintenance fee

16, property tax

17, land use tax

18, vehicle and vessel use tax

19, Disability Security Fund

20. Insurance premium

2 1, rental fee

22, network system maintenance fee

23. Cleaning fee

24. Green fee

25. Depreciation expense

26. Amortization of intangible assets

27. Amortization of long-term deferred expenses

28. Environmental protection fee

Controllable cost:

1, employee education funds

2. Office expenses

3. Fees for books and materials

4. Fixed telephone charges

5. Mobile phone communication fee

6. postage

7. Travel expenses

8. Transportation costs

9. Business entertainment expenses

10, advertising fee

1 1, business promotion fee

12, conference fee

13, water fee

14, electricity fee

15, fuel cost

16, maintenance fee

17, low-value consumables

18, labor protection fee

19, material consumption

Extended data:

Period expenses refer to the expenses incurred in the daily activities of an enterprise that cannot be included in a specific accounting object, but should be included in the current profit and loss.

Period cost is the outflow of economic benefits in the daily activities of enterprises. The reason why it is not included in the specific cost accounting object is mainly because the period expense is the expense incurred by the enterprise for organizing and managing the whole business activities, and it is not directly related to the material procurement and finished product production that can determine the specific cost accounting object, so the period expense is not included in the cost of the relevant accounting object, but directly included in the current profit and loss.

The distinction between management expenses and manufacturing expenses: the expenses used by the workshop to organize and manage production are included in the management expenses, such as the salary of the head office managers, employee welfare expenses, travel expenses, office expenses, board members' expenses, depreciation expenses, repair expenses, material consumption, amortization of low-value consumables and other company expenses; Manufacturing expenses are directly related to manufacturing production, such as wages and welfare expenses of workshop managers, utilities, office expenses, travel expenses, wages of workshop production workers, etc.

Period expenses include the following two situations:

First, if the expenses incurred by an enterprise do not generate economic benefits, or even if they do, they do not meet or no longer meet the conditions for asset recognition, they should be recognized as expenses when incurred and included in the current profits and losses.

Second, if an enterprise assumes liabilities due to transactions or events, but it is not recognized as assets, it should be recognized as expenses when it occurs and included in the current profits and losses.

References:

Baidu Encyclopedia-Term Fee