损益类科目细则

损益类科目细则 (一)销售费用细则 项目 开支范围(常用) 开支标准 归口部门界定 1、 基本工资 2、 加班工资 按公司工资工资 按照具体部门划分 3、 岗位津贴 和批准的金额 4、 全勤奖 1、 奖金 按公司奖励制度奖金 按照具体部门划分 2、 提成、佣金 和批准的金额 1、 员工医药费 2、 给予因公受伤人员的补助 3、 经过批准的其他医疗费用 福利费 4、 员工慰问费用，防暑降温、防寒费 按批准的金额 归入财务部归口管理 5、 文娱活动、指公司庆典、员工生日庆典、节假日活 动费用 6、 给予员工假期探亲差旅费补贴等福利费用 按批准人数发生社保费 1、公司为职工购买社保承担的部分 按照具体部门划分 后的金额 1、 纸张费:指空白纸张(含传真纸) 2、 印刷品:指经印刷的各种纸张、报表、票据、信笺、 信封等(不含广告品) 宽带网络费用归入人事 部3、 办公文具、复印、打印机、电脑耗材费用 行政部归口管理，银行 门办公费 4、 办公设施费:价值200元以下的桌、椅、柜、电话、按批准的金额 结算单据费用归入财务 可保险柜、计算器 部归口管理，其他按照 5、 报刊杂志、信息收集费用 具体部门划分 控 6、 宽带网络费用 费 用 7、 员工工服 1、固定话费，手机话费 按费用管理办 2、传真费 法，按业务量限通讯费 按照具体部门划分 3、特快专递费用、邮寄费，含邮件投递费 等级报销和批准 4、传呼费 的金额 1、区间交通费:指出发地与目的地之间的交通费，限定 等级报销 按差旅费管理办差旅费 2、宿费:限额报销 按照具体部门划分 法限等级报销 3、餐饮补助:定额包干(有餐饮补贴应扣除) 4、市内交通费 1、 招待客人有关费用，包括客人的交通费、住宿费、 业务费 餐饮费、其他费用等 按批准金额 按照具体部门划分 2、 馈赠的礼品、产品等 1、 临时顾工费 2、 道具费、场地费 促销费 按批准的金额 按照具体部门划分 3、 赠送产品促销按成本价和相应税金计入 4、 市场推广费用 1、 广告制作费 按计划预算和批广告费 按照具体部门划分 2、 媒介发布费用(包括电视广告费、电影广告费、报准的金额 thereby promoting the "two" study and education effectively carried out. Third classified guidance. I study and education, party members and cadres, has a silver lining. Reality, highlighted guidance to prevent the "flood irrigation" and prevent "cookie", according to the actual situation of various levels, members of different positions, find the right characteristics, put forward specific measures. First, to materialize. Units according to the educational plan, formulate their specific implementation The case, detailed implementation measures, the Central, provincial, municipal and local party committees for study and education requirements of principle into action, to implement specific measures. Second, to be precise. Differential treatment in education, precision application strategy, so that every party member education, improve, ask the people really feel the change of party members. Third, differences. Should reflect the differences, characteristics, both closely linked to the theme, and closer to the reality, make learning educational vitality and effectiveness. Four to catch daily. "Two" study and education activities is not a, and is mainly used to daily education, education, promote the construction of party's ideological and political normalization and institutionalization, adhere to the catch in the daily, is often central to "two" learn the basic orientation of education. We must maintain perseverance, tenacity and perseverance, continued promoting learning education. With the party branch as the basic unit, and give full play to the role of party branches and party branches to shoulder the main responsibility for, fully arouse the enthusiasm of party members involved in the education, ensuring that the organization is in place, measures are 刊杂志广告费、和户外固定墙、板、牌费) 3、 宣传品(包括海报费、横幅费) 1、 产品包装公用:吊牌(由合格证三包证、标鉴 牌、防伪标、吊粒、条形码、价码纸组成)、不干胶、 布袋、封箱胶、打包带、手挽袋 2、 皮具产品包装专用材料:白纸、塞袋花纸、银包彩按仓库领用和批包装费 带、银包插卡、水衣袋、海棉、防潮珠、纸板、套按照具体部门划分 准的金额 袋、PVC料、皮衣液 3、 专卖店陈列道具，如储物箱、挂包架 4、 包装过程领用的材料和损耗:外装纸箱、皮具盒、 皮带盒 1、 销售发货公司应承担的运输费 2、 客户销售退货公司应承担的运输费 运输费 按批准的金额 归入配送部归口管理 3、 公司专用于货物运输的货车发生的费用 4、 商品物流费用 属于管理类部门分摊的 计入人事行政部进行归按水电公司收费水电费 1、水费 口管理，属于销售类部标准计收 2、电费 门分摊的计入对应的具 体部门核算 属于管理类部门分摊的1、办公场地租金 计入人事行政部进行归月发生的金额按租赁费 2、设备租金 口管理，属于销售类部面积分摊 3、仓库租金 门分摊的计入对应的具 体部门核算 属于管理类部门分摊的 计入人事行政部进行归月发生的金额按物业费 房屋租赁有关的物业管理费用 口管理，属于销售类部面积分摊 门分摊的计入对应的具 体部门核算 不办公室装修费属于管理可1、办公,仓库等场所装修材料费 类部门分摊计入人事行控2、装修设计费 政部归口管理，属于销费装修费 按批准的金额 3、装修人工费用 售部门类分摊按照具体用 4、支付外包装修工程的所有费用 部门划分;其他按照具 体部门划分 属于管理类部门分摊的1、房屋折旧 计入财务部进行归口管2、电子设备 按固定资产管理折旧费 理，属于销售类部门分3、运输设备 制度 摊的计入对应的具体部4、其他设备 门核算 1、部门发生的在上述项目中不能列支的费用在其他项列按发生后批准的其他费用 支 按照具体部门划分 金额 2、其他 thereby promoting the "two" study and education effectively carried out. Third classified guidance. I study and education, party members and cadres, has a silver lining. Reality, highlighted guidance to prevent the "flood irrigation" and prevent "cookie", according to the actual situation of various levels, members of different positions, find the right characteristics, put forward specific measures. First, to materialize. Units according to the educational plan, formulate their specific implementation The case, detailed implementation measures, the Central, provincial, municipal and local party committees for study and education requirements of principle into action, to implement specific measures. Second, to be precise. Differential treatment in education, precision application strategy, so that every party member education, improve, ask the people really feel the change of party members. Third, differences. Should reflect the differences, characteristics, both closely linked to the theme, and closer to the reality, make learning educational vitality and effectiveness. Four to catch daily. "Two" study and education activities is not a, and is mainly used to daily education, education, promote the construction of party's ideological and political normalization and institutionalization, adhere to the catch in the daily, is often central to "two" learn the basic orientation of education. We must maintain perseverance, tenacity and perseverance, continued promoting learning education. With the party branch as the basic unit, and give full play to the role of party branches and party branches to shoulder the main responsibility for, fully arouse the enthusiasm of party members involved in the education, ensuring that the organization is in place, measures are (二)管理费用细则 项目 开支范围 开支标准 归口部门界定 1、基本工资 2、加班工资 按公司工资制度工资 按照具体部门划分 3、岗位津贴 和批准的金额 4、全勤奖 1、 奖金 按公司奖励制度奖金 按照具体部门划分 2、 提成、佣金 和批准的金额 1、 员工医药费 2、 给予因公受伤人员的补助 3、 经过批准的其他医疗费用 福利费 4、 员工慰问费用，防暑降温、防寒费 按批准的金额 归入财务部归口管理 5、 文娱活动、指公司庆典、员工生日庆典、节假日活 动费用 6、 给予员工假期探亲差旅费补贴等福利费用 按批准人数发生社保费 1、公司为职工购买社保承担的部分 按照具体部门划分 后的金额 1、 纸张费:指空白纸张(含传真纸) 2、 印刷品:指经印刷的各种纸张、报表、票据、信笺、 信封等(不含广告品) 3、 办公文具 4、 办公设施费:价值200元以下的桌、椅、柜、电话、宽带网络费用归入人 保险柜、计算器 事行政部归口管理，银部 办公费 5、 复印、打印机、电脑耗材费用 按批准的金额 行结算单据费用归入门 6、 报刊杂志、信息收集费用 财务部归口管理，其他可 7、 政府收费项目:查询、安全、卫生、环保、治安、按照具体部门划分 控 工商管理等费用 费 8、 宽带费用 用 9、 员工工服 10、银行结算单据费用 1、固定话费，手机话费 按费用管理办 2、传真费 法，按业务量限通讯费 按照具体部门划分 3、特快专递费用、邮寄费，含邮件投递费 等级报销和批准 4、传呼费 的金额 1、区间交通费:指出发地与目的地之间的交通费，限定 等级报销 按差旅费管理办差旅费 2、宿费:限额报销 按照具体部门划分 法限等级报销 3、餐饮补助:定额包干(有餐饮补贴应扣除) 4、市内交通费 1、 招待客人有关费用，包括客人的交通费、住宿费、 招待费 餐饮费、其他费用等 按批准金额 按照具体部门划分 2、 馈赠的礼品、产品(成本价)等 水电费 1、水费 按水电公司收费属于管理类部门分摊thereby promoting the "two" study and education effectively carried out. Third classified guidance. I study and education, party members and cadres, has a silver lining. Reality, highlighted guidance to prevent the "flood irrigation" and prevent "cookie", according to the actual situation of various levels, members of different positions, find the right characteristics, put forward specific measures. First, to materialize. Units according to the educational plan, formulate their specific implementation The case, detailed implementation measures, the Central, provincial, municipal and local party committees for study and education requirements of principle into action, to implement specific measures. Second, to be precise. Differential treatment in education, precision application strategy, so that every party member education, improve, ask the people really feel the change of party members. Third, differences. Should reflect the differences, characteristics, both closely linked to the theme, and closer to the reality, make learning educational vitality and effectiveness. Four to catch daily. "Two" study and education activities is not a, and is mainly used to daily education, education, promote the construction of party's ideological and political normalization and institutionalization, adhere to the catch in the daily, is often central to "two" learn the basic orientation of education. We must maintain perseverance, tenacity and perseverance, continued promoting learning education. With the party branch as the basic unit, and give full play to the role of party branches and party branches to shoulder the main responsibility for, fully arouse the enthusiasm of party members involved in the education, ensuring that the organization is in place, measures are 2、电费 标准计收 的计入人事行政部进 行归口管理，属于销售 类部门分摊的计入对 应的具体部门核算 1、日常维修费、备件费。(不含二保和大中修理) 2、汽油(燃料)费、油料费 车辆费 3、路桥费、停车费、洗车费 按批准的金额 按照具体部门划分 4、年审费、养路费、保险费、证件费 5、其他 1、企业因签订、房租、使用账簿等要印花税 按政府规定金额 归入财务部归口管理 缴纳的印花税 堤围防护1、地方征收的税种 按政府规定金额 归入财务部归口管理 费 归入人事行政部归口会议费 1、含场地、房租、餐饮费、参观游览等费用 按批准金额 管理 按发生后批准的存货损溢 1、 商品盘盈减盘亏净损失 归入财务部归口管理 金额 属于管理类部门分摊 1、 办公场地租金 的计入人事行政部进月发生的金额按租赁费 2、 设备租金 行归口管理，属于销售面积分摊 3、 仓库租金 类部门分摊的计入对 应的具体部门核算 属于管理类部门分摊 的计入人事行政部进月发生的金额按物业费 1、房屋租赁有关的物业管理费用 行归口管理，属于销售面积分摊 类部门分摊的计入对 应的具体部门核算 办公室装修费属于管 1、 办公,仓库等场所装修材料费 理类部门分摊计入人 2、 装修设计费 事行政部归口管理，属 装修费 按批准的金额 3、 装修人工费用 于销售部门类分摊按 4、 支付外包装修工程的所有费用 照具体部门划分;其他不 按照具体部门划分 可 对下列四种固定资产计提折旧 属于管理类部门分摊控 1、房屋 的计入财务部进行归费 按固定资产管理折旧费 2、电子设备 口管理，属于销售类部用 制度 3、运输设备 门分摊的计入对应的 4、其他设备 具体部门核算 无形资产按无形资产管理1、摊销企业无形资产 按照具体部门划分 摊销 制度 1、 公司财产保险费 按发生后批准的保险费 按照具体部门划分 2、 经营保险费(货物储运) 金额 1、公司筹建过程中发生的各项费用，包括人员工资、办按发生后批准的开办费 公费、培训费、差旅费、印刷费、注册登记费以及不计金额 thereby promoting the "two" study and education effectively carried out. Third classified guidance. I study and education, party members and cadres, has a silver lining. Reality, highlighted guidance to prevent the "flood irrigation" and prevent "cookie", according to the actual situation of various levels, members of different positions, find the right characteristics, put forward specific measures. First, to materialize. Units according to the educational plan, formulate their specific implementation The case, detailed implementation measures, the Central, provincial, municipal and local party committees for study and education requirements of principle into action, to implement specific measures. Second, to be precise. Differential treatment in education, precision application strategy, so that every party member education, improve, ask the people really feel the change of party members. Third, differences. Should reflect the differences, characteristics, both closely linked to the theme, and closer to the reality, make learning educational vitality and effectiveness. Four to catch daily. "Two" study and education activities is not a, and is mainly used to daily education, education, promote the construction of party's ideological and political normalization and institutionalization, adhere to the catch in the daily, is often central to "two" learn the basic orientation of education. We must maintain perseverance, tenacity and perseverance, continued promoting learning education. With the party branch as the basic unit, and give full play to the role of party branches and party branches to shoulder the main responsibility for, fully arouse the enthusiasm of party members involved in the education, ensuring that the organization is in place, measures are 入固定资产成本的借款费用等 1、部门发生的在上述项目中不能列支的费用在其他项列按发生后批准的其他费用 支 按照具体部门划分 金额 2、其他 (三)财务费用细则 项目 开支范围 开支标准 归口部门界定 利息收入 1、利息收入 按银行结算清单 归入财务部归口管理 部门 可控利息支出 1、 利息支出 按银行结算清单 归入财务部归口管理 费用 手续费 1、汇兑等金融机构费用 按实际发生金额 归入财务部归口管理 (四)其他损益类科目规定细则 项目 范围 归口部门界定 主营业务收入 公司销售库存商品产生的收入 按照具体部门划分 主营业务成本 公司销售库存商品产生的成本 按照具体部门划分 其他业务收入 公司销售周转材料产生的收入 按照具体部门划分 其他业务成本 公司销售周转材料产生的成本 按照具体部门划分 投资收益 公司对外投资产生的收益或者损失 按照具体部门划分 本实操中清理的固定资产是属于管理类部 门的，所产生的营业外收入放入财务部归口营业外收入 企业生产经营活动没有直接关系的各种收入 管理，清理的固定资产是属于销售类部门 的，所产生的营业外收入按照具体部门核算 反映企业经营主要业务应负担的营业税、消费税、城营业税金及附加 归入财务部归口管理 市维护建设税、资源税、土地增值税和教育费附加等 本实操中坏账产生的资产减值损失归入财资产减值损失 因资产的账面价值高于其可收回金额而造成的损失 务部归口管理 本实操中清理的固定资产是属于管理类部 门的，所产生的营业外支出放入财务部归口营业外支出 企业生产经营活动没有直接关系的各种支出 管理，清理的固定资产是属于销售类部门 的，所产生的营业外支出按照具体部门核算 所得税费用 企业负担的所得税 归入财务部归口管理 指企业对以前年度多计或少计的重大盈亏数额所进以前年度损益调整 归入财务部归口管理 行的调整，以使其不至于影响到本年度利润总额 thereby promoting the "two" study and education effectively carried out. Third classified guidance. I study and education, party members and cadres, has a silver lining. Reality, highlighted guidance to prevent the "flood irrigation" and prevent "cookie", according to the actual situation of various levels, members of different positions, find the right characteristics, put forward specific measures. First, to materialize. Units according to the educational plan, formulate their specific implementation The case, detailed implementation measures, the Central, provincial, municipal and local party committees for study and education requirements of principle into action, to implement specific measures. Second, to be precise. Differential treatment in education, precision application strategy, so that every party member education, improve, ask the people really feel the change of party members. Third, differences. Should reflect the differences, characteristics, both closely linked to the theme, and closer to the reality, make learning educational vitality and effectiveness. Four to catch daily. "Two" study and education activities is not a, and is mainly used to daily education, education, promote the construction of party's ideological and political normalization and institutionalization, adhere to the catch in the daily, is often central to "two" learn the basic orientation of education. We must maintain perseverance, tenacity and perseverance, continued promoting learning education. With the party branch as the basic unit, and give full play to the role of party branches and party branches to shoulder the main responsibility for, fully arouse the enthusiasm of party members involved in the education, ensuring that the organization is in place, measures are