Joke Collection Website - Cold jokes - Does the salary of the sales staff of a trading company belong to management expenses or operating expenses? I'm not from a financial background and have never worked in finance, so don't laugh at me.
Does the salary of the sales staff of a trading company belong to management expenses or operating expenses? I'm not from a financial background and have never worked in finance, so don't laugh at me.
1. Sales expenses: various expenses incurred by an enterprise in the process of selling materials and providing labor services, including insurance premium, packaging fee, exhibition fee and advertising fee, commodity maintenance fee, expected loss of product quality assurance, transportation fee, loading and unloading fee, and operating expenses such as personnel salaries, business expenses and depreciation expenses of sales organizations (including sales outlets and after-sales service outlets) specially established for selling products of the enterprise. The follow-up expenses of fixed assets, such as daily repair fees and major repair fees, which are related to the sale of materials, the provision of labor services and the establishment of specialized sales organizations and do not meet the conditions for the confirmation of fixed assets stipulated in the Fixed Assets Standards, are also accounted for in this account.
Second, management costs.
Company funds, trade union funds, unemployment insurance premiums, labor insurance premiums, directors' fees, agency fees, consulting fees (including consulting fees), legal fees, business entertainment fees, property taxes, vehicle and vessel use taxes, land use taxes, stamp duty, technology transfer fees, mineral resources compensation fees, amortization of intangible assets, employee education funds, investigation and research and other expenses incurred by the board of directors and administrative departments in enterprise management.
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