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Here's a more detailed introduction.
There is also the fact that the money spent on the purchase of office equipment and fixed assets is capital expenditure, and it is an expense to be converted.
For example, when purchasing fixed assets, the money spent is not expenses, and when the fixed assets are depreciated, they are depreciated by borrowing manufacturing expenses, management expenses, production costs and other accounts. At this time, the fixed assets are converted into expenses through depreciation, and they are not counted as expenses where they are spent, but some of them are expenses after conversion. But for example, when a company buys treasury bonds, the money spent is not an expense, but an investment expenditure, well, to put it simply, it is to convert cash or bank deposits into cash equivalents, which are the assets of the enterprise.
Hope it helps.
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The various expenses should be classified according to the category, and the most appropriate division is according to the different business methods of the enterprise. The purchase of office supplies and equipment is not the same thing, the higher value of the equipment should be recorded as an expense to be amortized, depreciated according to the time period, and included in the cost. The cost of renting a factory building shall be included in the cost according to the time limit.
The same is the cost of money, the purchase of materials, should be included in the cost of production, and will eventually be offset with the sales revenue to calculate the gross profit before tax. It is recommended that you add some financial knowledge, and it is not difficult to understand.
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The justification of expenses that has to do with the company is expenses.
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Outside the province, SF charges within one kilogram, and the quasi-starting price of the index is 18 yuan, which is 5 yuan per kilogram of ridges.
That's 18kg in total, minus the first 1kg, and the remaining 17kg
18+17x5=103
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Explanation of fees.
cost;expense]
The cost of production is explained in detail (1).Spend money . Xunzi Treatise on Etiquette:
I know that the reason why my husband pays for money is also to raise money. Song Wang Yingchen "On the Lack of Poor Personnel": In today's state county, where there are 100 expenses, the Gai clan brother is ten times that of Chengping.
The fifth and third chapter of "Dream of Red Mansions" Tongsuiyan: "Jia Qin said: 'My family has a large original population, and the cost is large.
Ye Shengtao's "Good People in the Township": "The Imperial Court" is recommended by the authorities: It is easy to cull and adopt, and its expenses are shared by the philanthropists.
2).Spend; Expenditure. "Northern History: Xiahou Daoqian Biography":
Buying and drinking, many expenses, the father was pastoral, and the goods were sold. Ming Xu Fuzuo "A Penny of Money" The fourth play: "I have always loved money and refused to spend it, but why do you say?"
Word decomposition Explanation of fee fee (fee) è use money: to spend. Consume.
Use, consume: troublesome. Time-consuming.
Convoluted. At great pains. Money needed:
Expenses. Tuition. Surname.
Provincial radical: Bei; Explanation of use with ò to enable a person or thing to perform its function: to use.
Attentively. Resort to arms. Use force.
Available: Supplies. Utensils.
Euphemism for eating: with rice. Money spent:
Expenses. Uses. Contributions.
Effect of substance use: function. Useful talents.
Yes (mostly negative): Needless to say. Cause.
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Expenses are the total outflow of economic benefits that will lead to a decrease in owners' equity and economic benefits that are not related to the distribution of profits to owners. The reduction of the economic interests of the accounting entity in a certain accounting period is one of the elements of the income statement. The form of expenses incurred by the enterprise is a decrease in the owner's equity due to the outflow of assets from the enterprise, the loss of assets or the increase in liabilities.
However, there are exceptions, such as the withdrawal of investment by the owner of the enterprise or the distribution of profits by the enterprise to the owner, although it will cause a decrease in assets or an increase in liabilities and a decrease in the owner's equity, but it is not an economic business in which the enterprise incurs expenses. .Expenses, as the expenses of profit and loss elements, refer to operating expenses.
The Financial Accounting Standards Board of the United States has adopted this narrow concept of expense, treating loss as an element of the income statement parallel to expense. The International Accounting Standards Board (IASB) has adopted the broad concept of fees described above. Accounting expenses include direct expenses, indirect expenses, and period expenses.
Period expenses include selling expenses, administrative expenses and financial expenses. When recognizing costs, the boundaries between production and non-production costs should be drawn in the first place. Production costs refer to the expenses related to the daily production and operation activities of the enterprise, such as the cost of raw materials and labor costs incurred in the production of products; Non-production expenses refer to expenses that do not belong to production expenses, such as expenses incurred in the purchase and construction of fixed assets, which do not belong to production expenses.
Secondly, it is necessary to distinguish the boundaries of production costs and product costs. The cost of production is linked to a certain period of time, and has nothing to do with the product produced; The cost of a product is linked to a certain variety and quantity of products, regardless of the period in which it occurs.
Third, it is necessary to distinguish the boundaries between production costs and period costs. Production expenses should be included in the cost of products, while period expenses should be directly included in the profit or loss for the current period. In addition to meeting the definition, the recognition of expenses should also meet strict conditions, that is, expenses can only be recognized when the outflow of economic benefits is likely to lead to a decrease in assets or an increase in liabilities of the enterprise, and the outflow of economic benefits can be reliably measured.
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The cost budget refers to the cost budget made by enterprises and institutions for the cost of splitting travel expenses.
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Recognition of expenses means that expenses should be recognized on an accrual basis during the period in which the relevant income is recognized. That is, if the expenses have been incurred and should be borne by the current period, and have not been actually paid, they should be withheld and included in the current expenses; Expenses that are paid in the current period but should be borne by the costs of the current and subsequent periods shall be allocated to the costs of the current and subsequent periods according to a certain criterion (degree of benefit). Expenses can be said to be essentially a vanished asset.
Principles of Expense Recognition:
1) The principle of dividing revenue expenditure and capital expenditure. If the benefit of an expenditure extends to several fiscal years (or business cycles), the expenditure should be capitalized and cannot be treated as an expense for the current period; If an expense is made within an accounting period, it is recognized as an expense. This principle sets an overall temporal limit for the recognition of costs.
2) The principle of accrual accounting. The accounting system for business enterprises stipulates that all expenses that have been incurred or should be borne in the current period, regardless of whether the money is received and paid, should be regarded as expenses for the current period; Expenses that do not belong to the current period, even if they have been paid in the current period, shall not be treated as current expenses.
3) The principle of proportionality. When the income has been realized, certain assets (such as materials and supplies) have been consumed, or have been ** (such as goods), and services have been provided (such as services provided by special sales department personnel), the cost of these assets and services that have been consumed should be recognized during the period of recognition of the relevant income. If the income is to be realized in future periods, the corresponding expenses shall be deferred to the actual future benefit periods.
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Hello classmates, I'm glad to answer for you!
Expenses: Refers to the various expenses incurred to obtain income recognized through the matching method. This definition refers to expenses in the narrow sense, which are limited to the cost of assets related to the provision of goods and services, i.e. operating expenses.
Broadly defined, expenses also include investment losses, non-operating expenses and income tax expense.
Hope mine can help you solve the problem, if you are satisfied, for yo.
Gordon wishes you a happy life!
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Expense is the total outflow of economic benefits that occur in the daily activities of the enterprise and are not related to the distribution of profits to the owners, which will lead to a decrease in the owner's equity.
The decrease in the economic interests of the accounting entity in a certain accounting period is one of the elements of the income statement. Expenses incurred by a business are in the form of a decrease in owners' equity due to the outflow of assets out of the enterprise, the wear and tear of assets, or an increase in liabilities. However, there are exceptions, such as the withdrawal of investment by the owner of the enterprise or the distribution of profits by the enterprise to the owner, although it will cause a decrease in assets or an increase in liabilities and a decrease in the owner's equity, but it is not an economic business in which the enterprise incurs expenses.
Expenses, as the expenses of profit and loss elements, refer to operating expenses. The Financial Accounting Standards Board of the United States has adopted this narrow concept of expense, with loss as an element of the income statement parallel to expense. The International Accounting Standards Board (IASB) has adopted the broad concept of fees described above.
Accounting expenses include direct expenses, indirect expenses, and period expenses. Period expenses include selling expenses, administrative expenses and financial expenses.
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Reception (hospitality, pre-production, overall, materials, labor, PR, repair, maintenance, office) costs.
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The cost plan is to formulate a specific figure for the expenditure amount of each expense item (such as hospitality, ** fee, business trip fee, training fee, etc.) for a certain period of time (such as 1 year) in a certain range (such as the unit), so as to control expenditure, promote saving and reduce waste. >>>More
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