1. Operating expenses account for various expenses incurred by an enterprise in the process of selling goods, including transportation expenses, loading and unloading expenses, packaging expenses, insurance fees, exhibition expenses, advertising expenses, and the salaries of employees of sales organizations (including sales outlets and after-sales service outlets, etc.). ) an enterprise established specifically for selling goods.

2. Management expenses: refers to various expenses incurred by the administrative department of the enterprise for managing the organization and operation activities, including company funds, trade union funds, employee education funds, labor insurance premiums, unemployment insurance premiums, directors' membership fees, consulting fees, audit fees, legal fees, sewage charges, greening fees, taxes, land use fees, land loss compensation fees, technology transfer fees, technology development fees, amortization of intangible assets, amortization of start-up expenses, etc.

3. Financial expenses refer to the expenses incurred by an enterprise to raise funds needed for production and operation, including interest expenses (minus interest income), exchange losses (minus exchange gains) and related handling fees. The specific contents include:

(1) Interest expense refers to the net amount of interest expense (except capitalized interest) such as short-term loan interest, long-term loan interest, bill payable interest, bill discount interest, bond payable interest, long-term payable interest, etc. of imported equipment minus interest income from bank deposits.

(2) Exchange loss refers to the difference between the purchase price of the bank and the exchange rate used for bookkeeping due to the settlement and sale of foreign exchange to the bank, and the difference between the amount of bookkeeping RMB converted from the ending balance of various accounts at the end of each month (quarter, year) and the original amount of book RMB at the exchange rate specified at the end of the period.

(3) Relevant handling fees refer to the handling fees payable for issuing bonds. (excluding those to be capitalized), issuing bank charges, telegraphic transfer, purchase of bank drafts, adjustment of foreign exchange, etc. , but does not include the handling fee paid for issuing shares.

(4) Other financial expenses, such as cash discount, non-capitalized financing lease expenses incurred in financing fixed assets, etc.

Two, the loan company's operating expenses, sales expenses, management expenses and financial expenses are accounted for separately. ...

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3. What does financing cost mean?

Financing expenses are all kinds of expenses incurred by enterprises in the process of financing, such as paying intermediary fees to intermediaries; Royalty refers to the remuneration paid to the provider by the enterprise for using funds, such as dividends and bonuses paid to shareholders by stock financing, interest paid to creditors by issuing bonds and borrowing money, etc. The sources and channels of enterprise funds are different, and the composition of financing costs is also different.

Simply put, it refers to all kinds of expenses incurred by the company's external borrowing, such as borrowing 6,543,800 yuan from the bank, which needs 6,000 yuan, and 6,000 yuan is the financing cost.

4. What are the operating expenses, management expenses and financial expenses in the income statement?

I. Operating expenses:

This course accounts for various expenses incurred by enterprises in the process of selling materials and providing services, including insurance premium, packaging fee, exhibition fee and advertising fee, commodity maintenance fee, expected loss of product quality assurance, transportation fee and handling fee. , as well as the operating expenses of sales organizations (including sales outlets, after-sales service outlets, etc.) such as personnel salaries, business expenses and depreciation expenses. ) specially designed for selling the goods of this enterprise.

Follow-up expenses such as fixed assets repair expenses related to specialized sales organizations of enterprises are also accounted for in this account.

Second, the management costs:

This course accounts for the management expenses incurred by enterprises in organizing and managing the production and operation of enterprises, including the start-up expenses incurred by enterprises during the preparation period, and the company funds incurred by the board of directors and administrative departments in the operation and management of enterprises or uniformly borne by enterprises.

Including administrative staff wages and welfare expenses, material consumption, amortization of low-value consumables, office expenses, travel expenses, etc. , trade union funds, directors' membership fees (including directors' allowances, conference fees, travel expenses, etc.). ), agency fee, consulting fee (including consulting fee), lawyer's fee, business entertainment fee, property tax, vehicle and vessel use tax, land use tax, stamp duty, technology transfer fee, mineral resources compensation fee, research fee, etc.

Enterprise (commodity circulation) management costs are not much, so it is not necessary to set up this course. The accounting content of undergraduate course can be incorporated into the accounting of "sales expenses". Follow-up expenses such as fixed assets repair expenses incurred by production workshops (departments) and administrative departments of enterprises are also accounted for in this account.

(1) The start-up expenses incurred by the enterprise during the preparation period, including staff salaries, office expenses, training fees, travel expenses, printing fees, registration fees and borrowing expenses not included in the cost of fixed assets, shall be debited to this account (start-up expenses) and credited to "bank deposits" and other subjects.

(two) the salary of the staff and workers of the administrative personnel shall be debited to the subject and credited to the subject of "Payable Staff and Workers". (three) the depreciation of fixed assets accrued by the administrative department shall be debited to this account and credited to the "accumulated depreciation" account.

The office expenses, utilities, business entertainment expenses, agency fees, consulting fees, attorney fees, technology transfer fees, research fees, etc. incurred shall be debited to this account and credited to such subjects as "bank deposit" and "R&D expenditure".

Calculate and determine the mineral resources compensation fee, property tax, vehicle and vessel use tax, land use tax and stamp duty that should be paid according to the regulations, debit the subject and credit the subject of "tax payable".

Three. Financial expenses:

This course accounts for the financing expenses incurred by enterprises to raise funds needed for production and operation, including interest expenses (minus interest income), exchange gains and losses and related handling fees, cash discounts incurred or received by enterprises, etc.

Borrowing expenses that should be capitalized for the purchase, construction or production of assets eligible for capitalization shall be accounted for in such subjects as "construction in progress" and "manufacturing expenses".

The income statement is a financial statement that reflects the operating results of an enterprise in a certain accounting period.

At present, there are two commonly used income statement formats in the world: one-step and multi-step one-step method, which add up the total income of the current period, and then add up all the total expenses to calculate the income of the current period at one time. Its characteristic is that the information provided is original data, which is easy to understand. Multi-step method is a method to calculate the net profit of various profits in multiple steps, which is convenient for users to compare and analyze the operating conditions and profitability of enterprises.

The income statement is a statement that reflects the operating results of an enterprise in a certain accounting period. Because it reflects the situation in a certain period, it is also called dynamic report. Sometimes, the income statement is also called income statement and income statement.

Reference link: guide to the application of accounting standards for enterprises