Debit: Other receivables-Lin Ping 3000
Loan: cash on hand is 3,000 yuan.
Travel expenses advanced by employees on business trips are first included in other receivables. After employees come back:
Borrow: overhead-travel expenses
Cash on hand (travel expenses less than 3,000 yuan)
Loan: Other receivables-Lin Ping
Cash on hand (travel expenses above 3,000 yuan)
Two. Introduction to accounting subjects:
(1) Travel expenses:
Travel expenses refer to transportation, accommodation, public and miscellaneous expenses and other expenses incurred during the travel period. Travel expenses are an important recurrent expenditure item for administrative institutions and enterprises.
(2) Travel expenses are management expenses, so the management expenses are:
1. Management expenses refer to various expenses incurred by enterprises for organizing and managing production and operation. Including: start-up expenses, company funds, trade union funds, directors' dues, legal fees, business entertainment expenses, property taxes, travel taxes, land use taxes, stamp duties, and technology transfer fees incurred in the operation and management of enterprises or borne by enterprises.
2. There are many details about management expenses, including but not limited to:
1) overhead-salary-basic salary/overtime/temporary salary
This second-level subject includes three third-level subjects, of which "salary" is the second-level subject, and there are three third-level subjects "basic salary", "overtime pay" and "temporary wages" under this second-level subject. The "basic salary" here refers to the total salary of regular employees in the management department of the company MINUS the "overtime salary".
2) Management expenses-employee welfare expenses-welfare expenses/Medicaid
This two disciplines includes two tertiary disciplines. "Welfare expenses" include working meals for employees of the management department, medical supplies, medical expenses for employees of the company, medical expenses for work-related injuries, vaccination expenses, medical expenses for the infirmary, employee rental expenses, liquefied gas, kitchen utensils for restaurants, driver's security meals and night shift subsidies, chef's salary, employee solatium, sporting goods, etc. In addition, it also includes the company's employee welfare fund drawn at a certain proportion every month. "Medicaid" refers to a medical fund paid by companies and individuals according to a certain proportion of wages.
3) Management expenses-depreciation expenses
This secondary account refers to the monthly depreciation of fixed assets used by the management department.
4) Management cost-repair cost
This second-level subject includes the maintenance and installation costs of computers, air conditioners, printers, photocopiers and fax machines. , hardware upgrade costs, office building and dormitory decoration costs, other management department office supplies moving and installation costs.
5) Management fee-agency fee/agency fee
This second-level subject includes personnel file agency fee and recruitment agency fee.
6) Management expenses-office expenses-books and newspapers/printing expenses/daily office supplies/consumables/annual inspection/audit expenses/others.
This second-level subject includes six third-level subjects, in which "book and newspaper fee" refers to the cost of purchasing books and subscribing to newspapers and magazines by the management department, and "printing/copying fee" refers to printing business cards, labor contracts, internal newspapers and so on. "Daily office supplies" refers to office supplies purchased by the management department every month according to the budget standard and small office supplies purchased for new employees, as well as ribbons, ink cartridges, toner and photocopiers of fax machines, printers and photocopiers. "Consumable goods expenses" mainly refer to coffee, tea, paper cups, purified water, mineral water, paper towels and hand sanitizer, disinfectant and toilet paper used in toilets, and "annual inspection/audit fees" refer to the annual fees for enterprises to participate in industry and commerce, enterprise change fees and enterprise capital verification audit fees. "Other" includes invoice purchase fee, financial statements, financial account books and covers, and photocopying fee of the Finance Department.
7) Management cost-material consumption
The second-level subjects include the purchase of computer supplies such as hard disks, CDs and floppy disks, and maintenance accessories such as sockets, as well as other office supplies excluding "office expenses-daily office supplies" and "low-value consumables".
8) Management expenses-amortization of intangible assets
This second-level account refers to the amortization and carry-over expenses of intangible assets owned by the company at the end of the month.
9) Management fee-rental fee
This secondary subject includes canteen rent, conference room rent, staff dormitory rent, and site expenses incurred by other management departments in using the site.
10) management fee-transportation fee
This secondary subject is not very commonly used, and only refers to the occasional freight incurred by the management department through the transportation company. Others such as EMS fees should be included in "post and telecommunications fees".
1 1) Management expenses-R&D expenses-salary/overtime/office expenses/education and training expenses/repair expenses/entertainment expenses/activity expenses/local transportation expenses/travel expenses/others.
The purpose of setting up this second-level subject is to count the expenses incurred in the research. The following is a description of these subjects: "salary" includes the daily salary and year-end double salary of Chinese and foreign employees in the institute. "Overtime pay" refers to the overtime pay of the staff and workers of this firm; "Office expenses" refers to the postage, photocopying expenses, fax expenses, printing expenses, book purchase expenses and other miscellaneous expenses incurred by the institute; "Education and training fee" refers to the expenses incurred by the college in educating and training employees; "Repair fee" refers to the cost of repairing computers and purchasing hard disks and data cables. "Hospitality" refers to the meal expenses for the Institute to entertain customers; "activity funds" are the expenses incurred by the college in organizing activities; "Local transportation expenses" refers to the expenses incurred by the staff of the Institute in working in the city; Travel expenses refer to the long-distance plane, car, boat ticket expenses and travel expenses subsidies incurred by the staff and workers of our firm on business trips at home and abroad; "Other" refers to the research expenses other than the above-mentioned projects.
12) management fee-director's membership fee-activity fee/conference fee/travel fee.
This two disciplines includes three tertiary disciplines. "Activity expenses" refers to the expenses incurred by board members (mainly the chairman, general manager and executive vice president) in organizing activities, such as hospitality, "meeting expenses" refers to the meeting expenses incurred by the company in convening the board of directors, and "travel expenses" refers to the accommodation expenses, taxi fees and subsidies incurred by board members during the meeting.
13) management fee-training fee-lecturer fee/information fee/meal fee/others.
This second-level subject includes four third-level subjects, in which "lecturer fee" refers to the lecture fee for hiring lecturers, "material fee" refers to the cost of purchasing training materials, and "meal fee" refers to the meals and meals incurred by company employees during training. "Others" include site use fees and other miscellaneous fees during the training period.
14) management fee-consulting fee
This second-level subject includes consulting fees for corporate lawyers, accounting and taxation and other information.
15) management expenses-travel expenses-domestic/overseas/training travel expenses/local transportation expenses
This second-level subject includes five third-level subjects, in which "domestic" refers to the expenses incurred by management employees on business trips in China and "foreign" refers to the expenses incurred by management employees on business trips abroad? "Training travel expenses" refers to the accommodation expenses incurred by the employees of the management department during the training period, and "local transportation expenses" refers to the transportation expenses incurred by the management department in the city and during the training period.
16) management expenses-utilities
This secondary subject refers to the water and electricity consumption expenses of the management department.
17) management expenses-entertainment expenses-entertainment expenses/activity funds
This two disciplines includes two tertiary disciplines. "Hospitality" refers to the meal expenses incurred by the company's management department to entertain customers, and "activity funds" refers to the expenses incurred by employees in the company's management department for internal dinners.