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class="inline-block login-btn porela"><a rel="nofollow" href="javascript:;" class="open-login">登錄</a><a rel="nofollow" href="javascript:;" class="active open-regist">注冊</a></div></div></div></div> <main><div><div id="o8mi2is" class="gainsboro-bg fill"><div id="agw80y2" class="ask-main pro-ask-detail"><div id="ewyycio" class="container"><ol class="breadcrumb"><li><a href="/">會計學(xué)堂</a></li> <li><a href="/wenda/">專業(yè)問答</a></li> <li id="eqsagks" class="active"><a>問答詳情頁</a></li></ol> <div id="6c2ioai" class="clearfix"><div id="w8cimkw" class="container-left pull-left mb-25"><div id="owwesqq" class="info-content-wrap white-bg-bord"><h1>公司管理費用分?jǐn)偡椒?/h1> <div id="uqkg62g" class="source-info"><span id="uyoec0c" class="source"> 來源： <a href="/">會計學(xué)堂實務(wù)</a></span> <span id="oykikm4" class="date">2020/10/10</span> <span id="u86e0e8" class="views">7396人查看</span></div> <div id="2qiygci" class="pro-mark"><img src="https://static.acc5.com/static_acc5/2018/images/ask_main/pro_mark_icon.png" alt> <span>精選回答</span></div> <div id="4ke02oy" class="source-content mt-20"><p><img src="https://al3.acc5.com/_5f8114e8dec74.jpg" title="公司管理費用分?jǐn)偡椒? alt="公司管理費用分?jǐn)偡椒? width="800" height="320" border="0" vspace="0" style="width: 800px; height: 320px;"/></p><p><br/></p><p style="text-indent: 2em;">管理費用是指企業(yè)行政管理部門為組織和管理生產(chǎn)經(jīng)營活動而發(fā)生的各種費用。在實操中，管理費用屬于損益類科目，直接影響當(dāng)期損益，一般是不需要再分?jǐn)偟?，如果有其他屬于管理部門的費用，可以分?jǐn)傊凉芾碣M用科目，比如一次支付1年的租金，需要將租金分?jǐn)側(cè)牍芾碣M用。</p></div>  <div id="uwocecq" class="extend-box" style="display:;"><div id="646e4ie" class="title">擴展知識：</div> <div id="kyg6e2c" class="extend-list"> 1. <a target="_blank" href="/ask/question_5590606.html">公司管理費用如何分?jǐn)偟矫總€項目中，請教計算方法</a></div><div id="yagq4uy" class="extend-list"> 2. <a target="_blank" href="/ask/question_9096036.html">總公司的費用可以分?jǐn)偨o子公司或者分公司嗎? 可以以什么形式或方法合理合法分?jǐn)倖?</a></div> <div id="wm0g0km" class="extend-list"> 3. <a 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recommend-information"><ul class="news-list-container" data-v-e6ac4cdc><li data-v-e6ac4cdc><h3 data-v-e6ac4cdc><a href="/wenda/question_19552.html" title="管理費用二級明細科目有哪些" target="_blank" class="text-ellipsis hmt relevant-ask-item" data-v-e6ac4cdc>管理費用二級明細科目有哪些</a> <span id="aqyos6m" class="mark-question marked" data-v-e6ac4cdc>問</span></h3> <p data-v-e6ac4cdc><span id="caiaig8" class="answer" data-v-e6ac4cdc>管理費用二級明細科目有：工資、職工福利費、折舊費、辦公費、差旅費、運輸費、保險費、租賃費、修理費、咨詢費、訴訟費、排污費、綠化費、低值易耗品攤銷、無形資產(chǎn)攤銷、長期待攤費用攤銷、業(yè)務(wù)招待費、工會經(jīng)費。</span> <span id="s4qk4oq" class="mark-answer marked" data-v-e6ac4cdc>答</span></p></li><li data-v-e6ac4cdc><h3 data-v-e6ac4cdc><a href="/wenda/question_22349.html" title="管理費用一般占銷售收入的多少才合理" target="_blank" class="text-ellipsis hmt relevant-ask-item" data-v-e6ac4cdc>管理費用一般占銷售收入的多少才合理</a> <span id="wwmgwgi" class="mark-question marked" data-v-e6ac4cdc>問</span></h3> <p data-v-e6ac4cdc><span id="8c0ccmo" class="answer" data-v-e6ac4cdc>各個行業(yè)不同，管理費用、銷售費用占銷售收入的比例也不相同，據(jù)實發(fā)生的就是合理的。假設(shè)毛利率30%，凈利率6%，則銷售費用和管理費用、財務(wù)費用三項比例合計應(yīng)不超過24%。一般銷售費用占比5%—15%之間，管理費用占比10%—15%之間。</span> <span id="oyw2cqm" class="mark-answer marked" data-v-e6ac4cdc>答</span></p></li><li data-v-e6ac4cdc><h3 data-v-e6ac4cdc><a href="/wenda/question_20851.html" title="公司管理費一般收取幾個點" target="_blank" class="text-ellipsis hmt relevant-ask-item" data-v-e6ac4cdc>公司管理費一般收取幾個點</a> <span id="iq226sw" class="mark-question marked" data-v-e6ac4cdc>問</span></h3> <p data-v-e6ac4cdc><span id="6eismma" class="answer" data-v-e6ac4cdc>公司管理費一般收取三個點左右，公司不一樣收取的費用不一樣。一般是沒有資質(zhì)的單位承接了業(yè)務(wù)，需要掛靠在有資質(zhì)單位名下生產(chǎn)經(jīng)營，有資質(zhì)的單位會收取沒資質(zhì)單位一定的管理費。掛靠全稱是企業(yè)掛靠經(jīng)營，是一個行業(yè)術(shù)語，指機構(gòu)或組織從屬或依附于另一機構(gòu)或組織。</span> <span id="kucgoso" class="mark-answer marked" data-v-e6ac4cdc>答</span></p></li><li data-v-e6ac4cdc><h3 data-v-e6ac4cdc><a href="/wenda/question_42295.html" title="業(yè)務(wù)活動費用和單位管理費用區(qū)別是什么" target="_blank" class="text-ellipsis hmt relevant-ask-item" data-v-e6ac4cdc>業(yè)務(wù)活動費用和單位管理費用區(qū)別是什么</a> <span id="2muyme2" class="mark-question marked" data-v-e6ac4cdc>問</span></h3> <p data-v-e6ac4cdc><span id="u68caqm" class="answer" data-v-e6ac4cdc>業(yè)務(wù)活動費用和單位管理費用區(qū)別如下：二者概念不同：業(yè)務(wù)活動費用是指依法履職或開展專業(yè)業(yè)務(wù)活動及輔助活動所發(fā)生的各項費用；單位管理費用是指本級行政及后勤管理部門開展管理活動發(fā)生的各項費用，包括單位行政及后勤管理部門發(fā)生的人員費用、公用經(jīng)費、資產(chǎn)折舊等。</span> <span id="8kcskyk" class="mark-answer marked" data-v-e6ac4cdc>答</span></p></li><li data-v-e6ac4cdc><h3 data-v-e6ac4cdc><a href="/wenda/question_88122.html" title="管理費用占營業(yè)收入多少合理" target="_blank" class="text-ellipsis hmt relevant-ask-item" data-v-e6ac4cdc>管理費用占營業(yè)收入多少合理</a> <span id="qks8cmo" class="mark-question marked" data-v-e6ac4cdc>問</span></h3> <p data-v-e6ac4cdc><span id="0kco8yc" class="answer" data-v-e6ac4cdc>管理費用占收入的比例因企業(yè)經(jīng)營狀況、實際需求、業(yè)務(wù)復(fù)雜性、規(guī)模、組織結(jié)構(gòu)以及市場環(huán)境等因素而異，一般合理比例為5-7%，此外，稅收政策和財務(wù)杠桿比率也會影響管理費用的比重，企業(yè)應(yīng)根據(jù)實際情況合理分配管理費用以提高效率，并為未來持續(xù)發(fā)展鋪平道路。</span> <span id="my2gqo0" class="mark-answer marked" data-v-e6ac4cdc>答</span></p></li></ul></div></div> </div> <div id="gaoy0eo" class="container-right pull-right"><div id="sgse6ea" class="topic-discuss"><div id="0qga0is" class="title"><img src="https://static.acc5.com/static_acc5/2018/images/ask_main/question_icon.png" alt> <span>相似問題</span></div> <div style="padding: 0 10px;"><ul class="list-unstyled"><li id="me0yq4a" class="list-choiceness-problem" style="padding:20px;border-bottom:1px solid #efefef;"><a href="/ask/question_5590606.html" target="_blank"><p class="ellipsis-3">公司管理費用如何分?jǐn)偟矫總€項目中，請教計算方法</p> <p class="answer"><span id="ysigc2q" class="more ellipsis" style="width: 100%; display: inline-block;"><span id="0segssw" class="default-color">答：</span> 你好? 這個具體是什么費用? 按什么支出的? ？ </span></p></a></li><li id="iw2ye2s" class="list-choiceness-problem" style="padding:20px;border-bottom:1px solid #efefef;"><a href="/ask/question_9096036.html" target="_blank"><p class="ellipsis-3">總公司的費用可以分?jǐn)偨o子公司或者分公司嗎? 可以以什么形式或方法合理合法分?jǐn)倖?</p> <p class="answer"><span id="umkcqys" class="more ellipsis" style="width: 100%; display: inline-block;"><span id="2ec004w" class="default-color">答：</span> 總公司的費用可以分?jǐn)偨o子公司或者分公司一般來說，總公司將費用分?jǐn)偨o子公司或分公司，可以通過以下幾種形式或方法： 1.按照業(yè)務(wù)規(guī)模分?jǐn)偅焊鶕?jù)子公司的業(yè)務(wù)規(guī)模，將總公司的費用按照一定的比例分?jǐn)偨o子公司。 2.按照利潤分?jǐn)偅簩⒖偣镜馁M用按照子公司的利潤比例進行分?jǐn)?，這樣可以體現(xiàn)子公司的盈利水平。 3.按照貢獻分?jǐn)偅簩⒖偣镜馁M用按照子公司對總公司的貢獻程度進行分?jǐn)偅@樣可以體現(xiàn)子公司的價值。 </span></p></a></li><li id="sceo8ke" class="list-choiceness-problem" style="padding:20px;border-bottom:1px solid #efefef;"><a href="http://www.job5191.cn/xueli/?a_id=347" target="_blank"><p class="ellipsis-3">我是一名會計,想問一下考個網(wǎng)絡(luò)學(xué)歷有用嗎？</p> <p class="answer"><span id="gqyi8aa" class="more ellipsis" style="width: 100%; display: inline-block;"><span id="a0sckoa" class="default-color">答：</span> 眾所周知會計人如果要往上發(fā)展，是要不斷考證的 </span></p></a></li><li id="womg6mg" class="list-choiceness-problem" style="padding:20px;border-bottom:1px solid #efefef;"><a href="/ask/question_7968587.html" target="_blank"><p class="ellipsis-3">屬于公司管理層所產(chǎn)生的管理費用能分?jǐn)偟礁鞣止締?</p> <p class="answer"><span id="mkcw8w8" class="more ellipsis" style="width: 100%; display: inline-block;"><span id="q4yy06i" class="default-color">答：</span> 是的，公司管理層所產(chǎn)生的管理費用可以分?jǐn)偟礁鞣止?。這種情況一般出現(xiàn)在多個分支機構(gòu)或不同公司之間進行合作的情況。分?jǐn)偣芾碣M用的比例通常根據(jù)每個公司使用該服務(wù)的頻率或數(shù)量進行確定。如果公司要求分?jǐn)偣芾碣M用，每個公司都應(yīng)對其適當(dāng)?shù)馁M用負責(zé)并承擔(dān)支付費用的責(zé)任。如果某一公司未能承擔(dān)及時履行管理費用，則受影響的公司可以向其追索費用，以彌補自己的損失。另外，公司還可以采取多種商業(yè)補償來確保管理費用得到及時和充分的支付。 </span></p></a></li><li id="gw2iemc" class="list-choiceness-problem" style="padding:0;border-bottom:1px solid #efefef;border:0;"></li><li id="iyq2w4u" class="list-choiceness-problem" 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type="application/ld+json">{"@context":"https://ziyuan.baidu.com/contexts/cambrian.jsonld","@id":"http://www.job5191.cn/wenda/question_28935.html","appid":"1555105112845036","title":"公司管理費用分?jǐn)偡椒?,"pubDate":"2020-10-10T09:57:06","upDate":"2020-10-10T09:57:06","data":{"WebPage":{"headline":"公司管理費用分?jǐn)偡椒?,"fromSrc":"會計學(xué)堂","domain":"職業(yè)培訓(xùn)","category":["問答"]},"Question":[{"acceptedAnswer":"管理費用是指企業(yè)行政管理部門為組織和管理生產(chǎn)經(jīng)營活動而發(fā)生的各種費用。在實操中，管理費用屬于損益類科目，直接影響當(dāng)期損益，一般是不需要再分?jǐn)偟?，如果有其他屬于管理部門的費用，可以分?jǐn)傊凉芾碣M用科目，比如一次支付1年的租金，需要將租金分?jǐn)側(cè)牍芾碣M用。"}],"ImageObject":[{"contentUrl":"https://al3.acc5.com/_5f8114e8dec74.jpg","scale":"5:2"}],"Author":[{"name":"會計學(xué)堂","jobTitle":["專注會計實操培訓(xùn)"],"headPortrait":"https://al3.acc5.com/10909599_5df9d1ef59ed0.jpg"}]}}</script></div></main> <div data-fetch-key="Footer:0" class="footer"><div id="mos68im" class="network-err-tip animated slideInUp hide" style="position: fixed; top: 48%; left: 0; width: 100%; z-index: 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{layout:"head",data:[{extendToolList:[{label:"勞務(wù)",name:"應(yīng)稅貨物或勞務(wù)",status:j,url:"https:\u002F\u002Fwww.job5191.cn\u002Ftools\u002Ftaxable_labour\u002F"},{label:"計算",name:"滯納金計算",status:j,url:"https:\u002F\u002Fwww.job5191.cn\u002Ftools\u002Flate_fee\u002F"}],extendCourse:[{name:"2026年企業(yè)所得稅匯算清繳填報實戰(zhàn)精講：從基礎(chǔ)到案例輕松搞定",url:"\u002Fcourse\u002Fcourse_15872.html"},{name:"真賬實操會計校長班-四十期",url:"\u002Fcourse\u002Fcourse_15875.html"}],extendProblem:[{name:k,url:"\u002Fask\u002Fquestion_5590606.html"},{name:l,url:"\u002Fask\u002Fquestion_9096036.html"}],aboutQues:[{id:"5590606",title:k,tuid:"9052138",browse_count:"1155",addtime:"01-26",status:a,uid:"14919550",reply:"你好? 這個具體是什么費用? 按什么支出的? ？",taketime:"1643175157",cat_id:b,from:f,teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F009\u002F05\u002F21\u002F38_avatar_middle.jpg?t=1716000000",user_head:"\u002F\u002Fpic1.acc5.cn\u002F014\u002F91\u002F95\u002F50_avatar_middle.jpg?t=2026052611",reply_time:"2022-01-26"},{id:"9096036",title:l,tuid:"18499",browse_count:"2129",addtime:"12-19",status:a,uid:"8027147",reply:"總公司的費用可以分?jǐn)偨o子公司或者分公司\n一般來說，總公司將費用分?jǐn)偨o子公司或分公司，可以通過以下幾種形式或方法：\n1.按照業(yè)務(wù)規(guī)模分?jǐn)偅焊鶕?jù)子公司的業(yè)務(wù)規(guī)模，將總公司的費用按照一定的比例分?jǐn)偨o子公司。\n2.按照利潤分?jǐn)偅簩⒖偣镜馁M用按照子公司的利潤比例進行分?jǐn)?，這樣可以體現(xiàn)子公司的盈利水平。\n3.按照貢獻分?jǐn)偅簩⒖偣镜馁M用按照子公司對總公司的貢獻程度進行分?jǐn)?，這樣可以體現(xiàn)子公司的價值。",taketime:"1702951416",cat_id:b,from:e,teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F000\u002F01\u002F84\u002F99_avatar_middle.jpg?t=1714028667",user_head:"\u002F\u002Fpic1.acc5.cn\u002F008\u002F02\u002F71\u002F47_avatar_middle.jpg?t=1651203197",reply_time:"2023-12-19"},{id:8888,adv:m,title:"我是一名會計,想問一下考個網(wǎng)絡(luò)學(xué)歷有用嗎？",reply:"眾所周知會計人如果要往上發(fā)展，是要不斷考證的",url:"https:\u002F\u002Fwww.job5191.cn\u002Fxueli\u002F?a_id=347"},{id:"7968587",title:"屬于公司管理層所產(chǎn)生的管理費用能分?jǐn)偟礁鞣止締?",tuid:"177515",browse_count:"759",addtime:"02-26",status:a,uid:"9035293",reply:"是的，公司管理層所產(chǎn)生的管理費用可以分?jǐn)偟礁鞣止?。這種情況一般出現(xiàn)在多個分支機構(gòu)或不同公司之間進行合作的情況。分?jǐn)偣芾碣M用的比例通常根據(jù)每個公司使用該服務(wù)的頻率或數(shù)量進行確定。如果公司要求分?jǐn)偣芾碣M用，每個公司都應(yīng)對其適當(dāng)?shù)馁M用負責(zé)并承擔(dān)支付費用的責(zé)任。如果某一公司未能承擔(dān)及時履行管理費用，則受影響的公司可以向其追索費用，以彌補自己的損失。另外，公司還可以采取多種商業(yè)補償來確保管理費用得到及時和充分的支付。",taketime:"1677391398",cat_id:b,from:e,teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F000\u002F17\u002F75\u002F15_avatar_middle.jpg?t=1651203197",user_head:"\u002F\u002Fpic1.acc5.cn\u002F009\u002F03\u002F52\u002F93_avatar_middle.jpg?t=1651203198",reply_time:"2023-02-26"},{id:"8524288",title:"公司一次性付了一年的法務(wù)費，會計分錄這樣寫對嘛？\n支付時：\n借：預(yù)付賬款\u002F待分?jǐn)傎M用\n 貸：銀行存款\n\n分?jǐn)倳r：\n借：管理費用\n 貸：預(yù)付賬款\u002F待分?jǐn)傎M用",tuid:g,browse_count:"870",addtime:"06-03",status:a,uid:"16339537",reply:"對的，是的，是這么做的。預(yù)付賬款二級科目，寫企業(yè)的名字就行。",taketime:"1685752757",cat_id:b,from:n,teacher_head:h,user_head:"\u002F\u002Fpic1.acc5.cn\u002F016\u002F33\u002F95\u002F37_avatar_middle.jpg?t=2026052611",reply_time:"2023-06-03"},{id:"5923664",title:"我在一家總公司控股的分公司，然后從總部領(lǐng)用一些辦公用品或者其他東西，直接做管理費用行嗎",tuid:"9698326",browse_count:"1069",addtime:"03-31",status:a,uid:"13216575",reply:"直接做管理費用，行的。",taketime:"1648697042",cat_id:b,from:"2",teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F009\u002F69\u002F83\u002F26_avatar_middle.jpg?t=1651203324",user_head:"\u002F\u002Fpic1.acc5.cn\u002F013\u002F21\u002F65\u002F75_avatar_middle.jpg?t=1652319016",reply_time:"2022-03-31"},{id:"9740974",title:o,tuid:g,browse_count:"279",addtime:p,status:a,uid:"149773",reply:"你好，這個是有利潤的嗎？",taketime:"1723077374",cat_id:b,from:e,teacher_head:h,user_head:"\u002F\u002Fpic1.acc5.cn\u002F000\u002F14\u002F97\u002F73_avatar_middle.jpg?t=1651203193",reply_time:q},{id:"9741111",title:o,tuid:g,browse_count:"324",addtime:p,status:a,uid:"9056726",reply:"你好，你們單位現(xiàn)在是商場嗎？",taketime:"1723079856",cat_id:b,from:e,teacher_head:h,user_head:"\u002F\u002Fpic1.acc5.cn\u002F009\u002F05\u002F67\u002F26_avatar_middle.jpg?t=1651203202",reply_time:q},{id:"8373094",title:"計算產(chǎn)品成本，管理費用分?jǐn)側(cè)绾斡嬋氤杀荆?,tuid:"16375199",browse_count:"453",addtime:"04-18",status:a,uid:"10931953",reply:"您好，一般只有制造費用分?jǐn)傔M產(chǎn)品成本，管理費用就是期間費用，直接進利潤表哈",taketime:"1681797750",cat_id:f,from:n,teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F016\u002F37\u002F51\u002F99_avatar_middle.jpg?t=1714031960",user_head:"\u002F\u002Fpic1.acc5.cn\u002F010\u002F93\u002F19\u002F53_avatar_middle.jpg?t=1651204120",reply_time:"2023-04-18"},{id:"4607733",title:"公司管理部門領(lǐng)用管理用具一批，實際成本5000元，采用五五攤銷法攤銷其成本",tuid:"11087925",browse_count:"3087",addtime:"05-17",status:a,uid:"13623234",reply:"你好\n領(lǐng)用時候\n借管理費用2500\n貸低值易耗品",taketime:"1621253973",cat_id:b,from:f,teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F011\u002F08\u002F79\u002F25_avatar_middle.jpg?t=1714030903",user_head:"\u002F\u002Fpic1.acc5.cn\u002F013\u002F62\u002F32\u002F34_avatar_middle.jpg?t=2026052611",reply_time:"2021-05-17"}],wendaInfor:{detail:{id:28935,title:"公司管理費用分?jǐn)偡椒?,summary:"管理費用是指企業(yè)行政管理部門為組織和管理生產(chǎn)經(jīng)營活動而發(fā)生的各種費用。在實操中，管理費用屬于損益類科目，直接影響當(dāng)期損益，一般是不需要再分?jǐn)偟?，如果有其他屬于管理部門的費用，可以分?jǐn)傊凉芾碣M用科目，比如一次支付1年的租金，需要將租金分?jǐn)側(cè)牍芾碣M用。",cat_id:r,content:"<p><img src="https:\u002F\u002Fal3.acc5.com\u002F_5f8114e8dec74.jpg" title="公司管理費用分?jǐn)偡椒?quot; alt="公司管理費用分?jǐn)偡椒?quot; width="800" height="320" border="0" vspace="0" style="width: 800px; height: 320px;"\u002F><\u002Fp><p><br\u002F><\u002Fp><p style="text-indent: 2em;">管理費用是指企業(yè)行政管理部門為組織和管理生產(chǎn)經(jīng)營活動而發(fā)生的各種費用。在實操中，管理費用屬于損益類科目，直接影響當(dāng)期損益，一般是不需要再分?jǐn)偟模绻衅渌麑儆诠芾聿块T的費用，可以分?jǐn)傊凉芾碣M用科目，比如一次支付1年的租金，需要將租金分?jǐn)側(cè)牍芾碣M用。<\u002Fp>",addtime:"2020\u002F10\u002F10",browse_count:7396,edit_uid:304,is_collect:i,update_time:s,type:t,cover:i,expire_time:i,status:t,time:s,img:"https:\u002F\u002Fal3.acc5.com\u002F_5f8114e8dec74.jpg",js_addtime:u,up_time:u,cat:{id:r,name:"實務(wù)"}},next:{id:28936,title:"銀行匯票多余款計入什么科目"},prev:{id:4,title:"計提社保公積金會計分錄是什么"},relevant:[{id:19552,title:"管理費用二級明細科目有哪些",summary:v,browse_count:34672,addtime:1597978238,url:"\u002Fwenda\u002Fquestion_19552.html",reply:v},{id:22349,title:"管理費用一般占銷售收入的多少才合理",summary:w,browse_count:34604,addtime:1599029917,url:"\u002Fwenda\u002Fquestion_22349.html",reply:w},{id:20851,title:"公司管理費一般收取幾個點",summary:x,browse_count:24233,addtime:1598491518,url:"\u002Fwenda\u002Fquestion_20851.html",reply:x},{id:42295,title:"業(yè)務(wù)活動費用和單位管理費用區(qū)別是什么",summary:y,browse_count:16964,addtime:1613908294,url:"\u002Fwenda\u002Fquestion_42295.html",reply:y},{id:88122,title:"管理費用占營業(yè)收入多少合理",summary:z,browse_count:16924,addtime:1673318991,url:"\u002Fwenda\u002Fquestion_88122.html",reply:z}]},hot_problem:{code:200,message:c,data:[{id:88887,title:"保安證是否全國通用"},{id:93262,title:"營養(yǎng)師報考條件"},{id:41,title:"什么是ERP系統(tǒng)"}]},baidu:"{\"@context\":\"https:\u002F\u002Fziyuan.baidu.com\u002Fcontexts\u002Fcambrian.jsonld\",\"@id\":\"https:\u002F\u002Fwww.job5191.cn\u002Fwenda\u002Fquestion_28935.html\",\"appid\":\"1555105112845036\",\"title\":\"公司管理費用分?jǐn)偡椒╘",\"pubDate\":\"2020-10-10T09:57:06\",\"upDate\":\"2020-10-10T09:57:06\",\"data\":{\"WebPage\":{\"headline\":\"公司管理費用分?jǐn)偡椒╘",\"fromSrc\":\"會計學(xué)堂\",\"domain\":\"職業(yè)培訓(xùn)\",\"category\":[\"問答\"]},\"Question\":[{\"acceptedAnswer\":\"管理費用是指企業(yè)行政管理部門為組織和管理生產(chǎn)經(jīng)營活動而發(fā)生的各種費用。在實操中，管理費用屬于損益類科目，直接影響當(dāng)期損益，一般是不需要再分?jǐn)偟?，如果有其他屬于管理部門的費用，可以分?jǐn)傊凉芾碣M用科目，比如一次支付1年的租金，需要將租金分?jǐn)側(cè)牍芾碣M用。\"}],\"ImageObject\":[{\"contentUrl\":\"https:\u002F\u002Fal3.acc5.com\u002F_5f8114e8dec74.jpg\",\"scale\":\"5:2\"}],\"Author\":[{\"name\":\"會計學(xué)堂\",\"jobTitle\":[\"專注會計實操培訓(xùn)\"],\"headPortrait\":\"https:\u002F\u002Fal3.acc5.com\u002F10909599_5df9d1ef59ed0.jpg\"}]}}"}],fetch:{"Footer:0":{linkData:[]}},error:d,state:{errRedirect:d,fromChannel:d,localStorage:{token:c,userInfo:{},fromChannel:d,kingdeeToken:d,wx:{hx:c,unionid:c},kingdeeInfo:{expire_num:A,uid:A,admin_id:c,dbid:c}}},serverRendered:m,routePath:"\u002Fwenda\u002Fquestion_28935.html",config:{_app:{basePath:"\u002F",assetsPath:"\u002F_nuxt\u002F",cdnURL:d}}}}("9","5","",null,"29","15","9459290","\u002F\u002Fpic1.acc5.cn\u002F009\u002F45\u002F92\u002F90_avatar_middle.jpg?t=1714044742",0,false,"公司管理費用如何分?jǐn)偟矫總€項目中，請教計算方法","總公司的費用可以分?jǐn)偨o子公司或者分公司嗎? 可以以什么形式或方法合理合法分?jǐn)倖?",true,"1","學(xué)員:我家是銷售豬肉的，下面的經(jīng)銷商需要分?jǐn)偵虉龅碾娰M 還要給商場管理費這個費用的分錄請指教\n老師:在會計處理上，當(dāng)經(jīng)銷商需要承擔(dān)商場的電費和管理費時，可以按照以下步驟進行會計分錄：\n### 1. 記錄電費支出\n假設(shè)本月的電費為X元。\n- **借方**：營業(yè)費用 - 電費賬戶 X元\n- **貸方**：銀行存款或應(yīng)付賬款賬戶 X元\n### 2. 記錄管理費支出\n假設(shè)本月的管理費為Y元。\n- **借方**：營業(yè)費用 - 管理費賬戶 Y元\n- **貸方**：銀行存款或應(yīng)付賬款賬戶 Y元\n### 3. 分?jǐn)傎M用至銷售\n- 假設(shè)經(jīng)銷商通過銷售豬肉獲得的收入為Z元，其中部分收入需要用來分?jǐn)偵鲜鲑M用。\n#### 分?jǐn)傠娰M至銷售額\n- **計算電費分?jǐn)偙壤?*：電費分?jǐn)偙壤?= X \u002F Z\n- **分?jǐn)傠娰M**：分?jǐn)傠娰M = 銷售額 * 電費分?jǐn)偙壤齖n- **借方**：存貨成本或商品成本賬戶（如果將費用視為增加成本）分?jǐn)傠娰M金額\n- **貸方**：營業(yè)費用 - 電費賬戶分?jǐn)傠娰M金額\n#### 分?jǐn)偣芾碣M至銷售額\n- **計算管理費分?jǐn)偙壤?*：管理費分?jǐn)偙壤?= Y \u002F Z\n- **分?jǐn)偣芾碣M","08-08","2024-08-08",5,1602295026,1,"2020-10-10T09:57:06","管理費用二級明細科目有：工資、職工福利費、折舊費、辦公費、差旅費、運輸費、保險費、租賃費、修理費、咨詢費、訴訟費、排污費、綠化費、低值易耗品攤銷、無形資產(chǎn)攤銷、長期待攤費用攤銷、業(yè)務(wù)招待費、工會經(jīng)費。","各個行業(yè)不同，管理費用、銷售費用占銷售收入的比例也不相同，據(jù)實發(fā)生的就是合理的。假設(shè)毛利率30%，凈利率6%，則銷售費用和管理費用、財務(wù)費用三項比例合計應(yīng)不超過24%。一般銷售費用占比5%—15%之間，管理費用占比10%—15%之間。","公司管理費一般收取三個點左右，公司不一樣收取的費用不一樣。\r\n一般是沒有資質(zhì)的單位承接了業(yè)務(wù)，需要掛靠在有資質(zhì)單位名下生產(chǎn)經(jīng)營，有資質(zhì)的單位會收取沒資質(zhì)單位一定的管理費。\r\n掛靠全稱是企業(yè)掛靠經(jīng)營，是一個行業(yè)術(shù)語，指機構(gòu)或組織從屬或依附于另一機構(gòu)或組織。","業(yè)務(wù)活動費用和單位管理費用區(qū)別如下：\r\n二者概念不同：業(yè)務(wù)活動費用是指依法履職或開展專業(yè)業(yè)務(wù)活動及輔助活動所發(fā)生的各項費用；單位管理費用是指本級行政及后勤管理部門開展管理活動發(fā)生的各項費用，包括單位行政及后勤管理部門發(fā)生的人員費用、公用經(jīng)費、資產(chǎn)折舊等。","管理費用占收入的比例因企業(yè)經(jīng)營狀況、實際需求、業(yè)務(wù)復(fù)雜性、規(guī)模、組織結(jié)構(gòu)以及市場環(huán)境等因素而異，一般合理比例為5-7%，此外，稅收政策和財務(wù)杠桿比率也會影響管理費用的比重，企業(yè)應(yīng)根據(jù)實際情況合理分配管理費用以提高效率，并為未來持續(xù)發(fā)展鋪平道路。","-"));</script><script src="/_nuxt/3bed812.js" defer></script><script 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