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The management expenses column of the income statement reflects the administrative expenses incurred by the enterprise to organize and manage production and operation.
This should be done on the basis of an analysis of the amounts incurred in the "Management Expenses" account.
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Administrative expenses do not need to be reclassified. The accounts in the income statement do not involve reclassification, unless the account is adjusted by yourself if the account is wrong, it is not called reclassification.
The following accounts are involved in the report that involve reclassification:
"Accounts receivable" = the total debit balance of the detailed account to which the accounts receivable belong, the total debit balance of the detailed account to which the accounts receivable belong - the corresponding bad debt provision calculated and filled;
"Advance Receipts" = the total credit balance of the detailed account to which the accounts receivable belong The total credit balance of the detailed account to which the accounts receivable belong is calculated and filled;
Accounts payable" = the total credit balance of the detailed account to which the accounts payable belong The total credit balance of the detailed account to which the prepaid accounts belong is calculated and filled;
"Prepayment" = calculated and filled in according to the total debit balance of the detailed account to which the accounts payable belong and the total debit balance of the detailed account to which the prepaid accounts belong;
"Other receivables" = calculated and filled in according to the total debit balance of the detailed account of other receivables and the total debit balance of the detailed account of other receivables.
Other payables" = calculated based on the total credit balance of the other payables detail account and the total credit balance of the other payables detail account.
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In the income statement, operating expenses, management expenses, and financial expenses are specifically operating expenses: this account accounts for various expenses incurred in the process of selling goods and materials and providing labor services by enterprises; Management expenses: This account accounts for the management expenses incurred by the enterprise in organizing and managing the production and operation of the enterprise; Finance Charges:
This account accounts for the financing expenses incurred by enterprises to raise funds required for production and operation.
Operating expenses refer to the expenses incurred in the daily operation process of the enterprise such as the sale of products and the provision of labor services, as well as the expenses of the special sales organization. Including: transportation costs, loading and unloading costs, packaging costs, insurance costs, advertising costs, exhibition fees, leasing fees (excluding financial leasing fees), as well as employee salaries, welfare expenses, office expenses, travel expenses, depreciation costs, repair costs, material consumption, amortization of low-value consumables, etc., which are specially set up for the sale of the company's goods.
Financial expenses refer to the expenses incurred by enterprises in the process of production and operation to raise funds. It includes: interest expenses (minus interest income) incurred during the production and operation of enterprises, net exchange losses (some enterprises such as commodity circulation enterprises and insurance companies are separately accounted for and are not included in financial expenses), handling fees of financial institutions, and other financial expenses incurred in financing.
An income statement is a financial statement that reflects the operating results of an enterprise in a certain accounting period.
At present, there are two types of profit ** types commonly used in the world: single-step and multi-step. The single-step method is to add up the total income of the current period, and then add the total amount of all expenses to calculate the current income at one time, which is characterized by the fact that the information provided is raw data and easy to understand; Multi-step is a way to calculate the net profit of various profits in multiple steps, which is convenient for users to compare and analyze the operation and profitability of the enterprise.
The income statement is a statement that reflects the operating results of an enterprise in a certain accounting period. Because it reflects the situation of a certain period, it is also called a dynamic report. Sometimes, the income statement is also called the income statement, income statement.
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Administrative expenses are entered in the "Administrative Expenses" column in the income statement.
In the income statement (income statement), there are special columns for the expenses of the three periods. You can simply fill in the current amount of management expenses.
Extended reading: Management expenses refer to the various expenses incurred by the administrative department of an enterprise for the organization and management of production and business activities. The specific items included are:
The board of directors and administrative departments of the enterprise are not scrupulous in the management of the state foundation of the enterprise, or the company expenses, trade union funds, unemployment insurance premiums, labor insurance premiums, board fees, intermediary agency fees, consulting fees, litigation fees, business entertainment expenses, office expenses, travel expenses, postal and telecommunications expenses, greening expenses, management personnel salaries and welfare expenses, etc., shall be borne by the enterprise companions.
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Administrative expenses include: wages, employee welfare expenses, business entertainment expenses, postal and telecommunications expenses, travel expenses, board of directors fees, office expenses, automobile expenses, amortization of low-value consumables, amortization of intangible assets, start-up expenses, labor insurance premiums, transportation and miscellaneous expenses, trade union funds, depreciation of fixed assets, research and development expenses, technology transfer expenses, technical service fees, taxes and fees, employee education expenses, repair expenses, etc.
Concept of Management Fee:
Management expenses refer to the expenses incurred by the administrative department of the enterprise for the management and organization of operations, including management salaries and benefits, depreciation costs at the first level of the company, repair costs, technology transfer costs, amortization expenses of intangible assets and deferred assets, and other management expenses (office expenses, travel expenses, labor insurance premiums, land use tax, etc.). Management expenses are a kind of period expenses, which mainly refer to the various expenses incurred by the administrative departments of enterprises for the organization and management of production and business activities. Specifically, the items that include the bulk family are:
Wages and benefits, depreciation, trade union fees, employee education expenses, business entertainment expenses, real estate tax, vehicle and vessel use tax, land use tax. Stamp duty, technology transfer fees, amortization of intangible assets, consulting fees, litigation fees, bad debt losses, company expenses, labor insurance premiums, board dues, etc. In order to account for and manage the occurrence and carry-over of management expenses, enterprises should set up an "administrative expenses" account.
The management expenses incurred by the debit registration enterprise of the account, and the management expenses transferred to the "profit of the year" account at the end of the credit registration month, should generally have no balance at the end of the month.
Legal basisArticle 302 of the Civil Code of the People's Republic of China.
Where there is an agreement on the management expenses and other burdens of the co-owners of the common property, follow the agreement; If there is no agreement or the agreement is not clear, the co-owners shall bear the burden according to their shares, and the co-owners of the model brothers shall jointly bear the burden.
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Management expenses refer to the various expenses incurred by the administrative department of the enterprise for the organization and management of production and business activities. The specific items included are:
The board of directors and administrative departments of the enterprise incurred in the operation and management of the enterprise, or shall be borne by the enterprise in the unified responsibility of the company's expenses, trade union funds, unemployment insurance premiums, labor insurance premiums, board of directors fees, fees for hiring intermediaries, consulting fees, litigation fees, business entertainment expenses, office expenses, travel expenses, postal and telecommunications expenses, greening expenses, management personnel salaries and welfare expenses, etc.
Management expenses are period expenses that are included in the loss or gain of the current period in the period in which they are incurred.
Enterprises should account for the occurrence and carry-over of administrative expenses through the "management expenses" account. The management expenses incurred by the debit registration enterprise of this account shall be transferred to the "profit of the year" account at the end of the registration period of the seller, and there should be no balance in this account after the transfer. This account is calculated in detail according to the cost items of management expenses.
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Hello, in response to your question, my answer is that the management expenses in the income statement include salaries, mainly including management salaries, employee welfare expenses, travel expenses, office expenses, board dues, depreciation costs, repair costs, inventory and chain material consumption, amortization of low-value consumables and other company expenses. Management expenses refer to the expenses incurred by the administrative department of the enterprise for the organization and management of production and business activities. Includes:
The start-up expenses incurred during the preparation period of the enterprise, the company expenses, trade union funds, board of directors fees, litigation fees, business entertainment expenses, real estate tax, vehicle and vessel tax, land use tax, stamp duty, technology transfer fees, etc., incurred by the board of directors and administrative departments in the operation and management of the enterprise or should be borne by the enterprise. Administrative expenses are period expenses and are included in the profit or loss of the current period in the current period. This subject accounts for the management expenses incurred by small enterprises in organizing and managing the production and operation of enterprises, such as the company expenses incurred by the administrative department of small enterprises in the operation and management (including the wages of employees of the administrative department, repair costs, material consumption, amortization of low-value consumables, labor expenses and travel expenses, etc.), trade union funds, unemployment insurance premiums, labor insurance premiums, fees for hiring intermediaries, consulting fees (including consultant fees), litigation fees, business entertainment expenses, real estate tax, vehicle use tax, land use tax, stamp duty, Technology transfer fees, compensation fees for mineral resources, amortization of intangible assets, employee education expenses, research and development expenses, sewage charges, inventory losses or profits (excluding inventory losses that should be included in non-operating expenses), provision for bad debts, provision for inventory decline, etc.
Your accounting system applies in addition to the problem, at present I don't know whether you are state-owned or what nature of the enterprise, you are state-owned can go to the geological management department to ask, but I understand that there seems to be no special system, you can be within the scope of the country's existing system, according to the characteristics of the business to design their own financial accounting system, as for the distinction between management expenses and operating expenses is not difficult, you are in"For example:"As for the operating expenses, I suggest that you change the name to business expenses, as long as the expenses directly occur in the process of business development, you can spend here; In addition, you can also combine the two into one and directly set up business expenses, as for how to set it up, it should be decided in combination with the business characteristics and management methods of your unit.
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<> the administrative expenses incurred by the business.
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