Hotel financial classification

The classification upstairs is correct, but you should ask about the details of the specific accounting, right? You can view the specific content of various expenses accounting: the accounting content of management expenses refers to various expenses incurred by enterprises for organizing and managing production and business activities. Specifically, it includes the following contents:

1. Enterprise management department and staff expenses

(1) Company expenses: refers to the salary, repair expenses, material consumption, amortization of low-value consumables, office expenses, travel expenses, etc. of employees in the direct management department of the enterprise.

(2) Trade union funds: refers to the funds accrued and allocated to trade unions according to 2% of the total wages of employees (excluding housing subsidies paid according to the prescribed standards, the same below).

(3) Staff education funds: refers to the expenses accrued for staff training and study according to 65438+ 0.5% of the total wages of staff and workers.

(4) Labor insurance premium: refers to the pension paid by the enterprise to retired employees (including the local overall pension paid according to the regulations), price subsidies, medical expenses (including the medical insurance premium paid to retirees), resettlement fees, severance pay for employees, sick pay for more than 6 months, funeral subsidies for employees' death, pension fees and other expenses paid to retired employees according to the regulations.

(5) Unemployment insurance premium: refers to the industry insurance fund paid by enterprises according to regulations.

2 for expenses other than direct management of enterprises.

(1) Directors' membership fee: refers to various expenses incurred by the board of directors or the highest authority of an enterprise and its members when performing their functions and powers, including membership allowance, travel expenses, conference fees, etc.

(2) Consulting fee: refers to the fee paid by the enterprise to consult the relevant consulting institutions on the operation and management of production technology, or the fee paid to the economic consultant, legal consultant and technical consultant of the enterprise.

(3) Agency fee: refers to the expenses incurred by an enterprise in hiring an accounting firm to conduct audit, capital verification, asset evaluation and settlement.

(4) Legal fees: refers to the fees paid by the enterprise for bringing a lawsuit or responding to the court.

(5) Tax: refers to the property tax, vehicle and vessel use tax, land use tax and stamp duty paid by enterprises according to regulations.

(six) mineral resources compensation fee: refers to the mineral resources compensation fee paid by an enterprise according to a certain proportion of its main business income when mining mineral resources in People's Republic of China (PRC) and other sea areas under its jurisdiction.

3. Cost of providing technical conditions for production

(1) Sewage charges: refers to the sewage charges paid by enterprises according to the regulations of the environmental protection department.

(2) Greening expenses: refers to sporadic greening expenses in the enterprise area.

(3) Technology transfer fee: refers to the fee paid by the enterprise for using non-patented technology.

(4) R&D expenses: refer to new product design expenses, process design expenses, equipment debugging expenses, raw material and semi-finished product test expenses, technical books and materials expenses, intermediate test expenses not included in the national plan, researchers' salaries, depreciation expenses of research equipment, other expenses related to new product and new technology research, trial-production expenses entrusted by other units, trial-production failure losses, etc.

(5) Amortization of intangible assets: refers to the value of intangible assets amortized by enterprises in installments. Including amortization of patents, trademarks, copyrights, land use rights, non-patented technologies and goodwill.

(6) Amortization of long-term deferred expenses: refers to the expenses that the enterprise amortizes for more than one year during the benefit period of expense items, including the expenses for major repair of fixed assets, the expenses for improvement of leased fixed assets, which are evenly amortized during the shorter lease period and the service life of leased assets, and other long-term deferred expenses are equally amortized during the benefit period.

4. Hospitality for purchase and sale business: Hospitality refers to the expenses paid by the enterprise for the reasonable needs of business operation, and should be included in the management expenses according to the facts.

5. Loss or preparation

(1) Bad debt reserve: refers to the bad debt reserve accrued by an enterprise according to a certain proportion of accounts receivable.

(2) Inventory depreciation reserve: refers to the inventory depreciation reserve drawn by the enterprise according to the difference between the net realizable value at the end of the inventory period and its cost.

(3) Inventory loss and inventory gain: refers to the net profit and loss and inventory gain of enterprise inventory, but does not include inventory loss that should be included in business trip.

6. Other expenses: refers to the expenses that are not included in the above items and should be included in the management expenses.