What subjects are there in the expense account?

Expense accounts in accounting subjects include: cost accounts and profit and loss accounts.

1. cost account: a cost account is an account that reflects costs and expenditures, and is used to calculate the occurrence and collection of costs and provide accounting information related to costs. The contents of cost and expenditure are different, which can be divided into production cost, manufacturing cost, labor cost and R&D expenditure.

2. Profit and loss items specifically include: main business income, other business income, fair value change profit and loss, investment income, non-operating income, main business cost, main business tax and surcharge, other business expenses, sales expenses, management expenses, financial expenses, asset impairment losses, non-operating expenses, income tax expenses, profit and loss adjustment of previous years, etc.

Extended data

The meaning of expenses: expenses refer to the total outflow of economic benefits that occur in the daily activities of enterprises, which will lead to the reduction of owners' rights and interests and have nothing to do with profits. Including all expenses incurred to obtain income from main business, as well as non-operating expenses and income tax expenses.

Baidu Encyclopedia: The Meaning of Expense