Traditional Culture Encyclopedia - Traditional festivals - What does business and trade include?
What does business and trade include?
Foreign trade industry;
Circulation industry.
Question 2: What industry does commerce specifically refer to? The relevant definitions of commercial enterprises and commercial enterprises in the tax law are as follows:
(1) According to the Supplementary Notice of the Ministry of Finance on the Re-employment Tax Policy for Laid-off Workers in State Taxation Administration of The People's Republic of China (Caishui [2003] 133), the "commercial enterprise" in the Notice of the Ministry of Finance on the Re-employment Tax Policy for Laid-off Workers in State Taxation Administration of The People's Republic of China (Caishui [2002] No.208) is defined as a commercial retail enterprise. A commercial retail enterprise refers to a commercial retail enterprise that owns commodity business premises and counters, does not produce its own commodities, and directly faces the final consumers, including department stores, supermarkets and retail stores directly engaged in the sales of comprehensive commodities.
(2) Commercial enterprises refer to enterprises, business units and individual operators engaged in the wholesale or retail of goods, and enterprises, business units and individual operators engaged in the production of goods or providing taxable services mainly in wholesale or retail.
As can be seen from the above definition, the scope of commercial enterprises generally includes commercial enterprises, but it cannot be generalized. In different laws, regulations and documents, "commercial enterprise" and "commercial enterprise" still have their special connotations and extensions. Therefore, these two terms should be understood concretely and appropriately according to their sources.
Question 3: What does the business major include? Business majors include:
1. Management includes public enterprise management, human resource management, tourism management, logistics management, administrative management, management science, etc.
2. Economics International economy and trade include finance, statistics, insurance, international business, marketing and accounting.
The first kind of analysis:
Analysis: Many colleges and universities have further subdivided their majors this year, including public enterprise management, human resource management, tourism management, logistics management and management science. Insiders pointed out that the urgent demand for management talents in the market will inevitably lead to the establishment of related majors in colleges and universities to meet the demand. Taking logistics as an example, China's entry into WTO will make the logistics industry
Develop into a new economic growth point. According to the investigation of authoritative organizations, logistics professionals have been listed as one of the national 12 shortage talents, with a talent gap of more than 6 million.
Employment prospects: China needs a large number of professional logistics management talents in the next five to seven years. Graduates majoring in public utilities management mainly work in the administrative departments of institutions such as culture, education, sports, health, environmental protection and social insurance, or engage in management, coordination and planning.
Conditions: Candidates who cannot accurately identify wires, keys, signal lights and geometric figures in any one of red, yellow, green, blue and purple cannot apply for management science, business administration and public administration.
The second kind of analysis:
Analysis: This year, many colleges and universities have opened economic majors closely related to the international situation and national development trends, including international economy and trade, finance, international business and so on. Experts believe that with China's accession to the WTO and its successful bid for the Olympic Games, the society will increasingly need economic talents who are familiar with international rules.
Employment prospects: There will be more employment opportunities. A. International economy and trade: graduates can engage in economic and trade business management, market research and publicity planning, e-commerce, international trade, marketing, logistics management, securities investment and consulting in foreign-related economic and trade departments and foreign-funded enterprises and institutions. B. Finance: I can work in banking, securities, investment, insurance and other economic management departments and enterprises. In the short term, the market demand will not be too great. However, with the opening of China's financial industry, the entry of foreign banks, the reform of domestic financial mechanism, and the increase of private financial institutions and insurance institutions, graduates of this major will have many development opportunities. C. marketing: suitable for being a business representative, sales supervisor and planning supervisor. The demand for talents continues to be optimistic and may heat up.
Conditions: Candidates who can't accurately identify wires, keys, signal lights and geometric figures in any color of red, yellow, green, blue and purple can't apply for economics.
Question 4: What are the industrial and commercial enterprises? Industrial and commercial enterprises include industrial, commercial and trading enterprises. Industrial enterprises can be divided into: production, processing, production and operation; Commercial enterprises can be divided into: retail type, wholesale type, wholesale type and other types; Trading enterprises can be divided into import and export trade, domestic trade and other types.
Question 5: According to the Classification of National Economic Industries (GB/T4754D2002), the circulation industry includes: (1) wholesale and retail; (2) Accommodation and catering industry; (3) Leasing and commercial services; (4) Resident services and other service industries. In addition, commodity logistics includes transportation, warehousing and postal services, and e-commerce (online transaction) includes information transmission, computer services and software industry.
Question 6: What are the costs of commercial enterprises? 1. The most commonly used cost accounting methods of commodity retail enterprises are: purchase price method and selling price accounting method.
2. Purchase price accounting, also known as "purchase price bookkeeping, inventory calculation and sales", is an accounting method that controls the purchase, sale and storage of goods operated by the physical person in charge (or cabinet group) with the total purchase price. Its accounting features are: after purchasing goods, register the subsidiary ledger of inventory goods set by the person in charge of the object, and only record the purchase price, not the quantity; After the sale of goods, according to the actual sales income, the account of "sales income of goods" is credited. Usually, the sales cost of goods is not carried forward, and the actual quantity is ascertained by regular on-the-spot inventory. The final purchase price method is used to calculate the sales cost of goods carried forward.
3. Purchase price method. This method is usually adopted by retail enterprises dealing in fresh goods. Fresh commodities include fish, meat, poultry, eggs, vegetables and fruits.
4, supermarkets, department stores, etc. Usually, the "sales price method" is used to calculate the cost of goods.
Question 7: What is a commercial circulation enterprise? Simply put, there is no production link, only circulation link ... To put it bluntly, it is only wholesale and retail, and there is no other business. This is called a commodity circulation enterprise.
Question 8: What are the management expenses of commercial enterprises, including manager's salary, office expenses, depreciation expenses, consulting fees, audit fees, stamp duty, land use tax, property tax, vehicle use tax, etc.
Question 9: What are the industrial and commercial enterprises? Industrial and commercial enterprises refer to industrial enterprises and industrial (trade) enterprises. Such as factories, companies, domestic capital, foreign capital, etc ... Industrial and commercial enterprises refer to industrial enterprises and commercial (trade) enterprises.
Question 10: which enterprises belong to the commerce and trade industry? To put it more popularly, the enterprise used for direct selling is the business industry after purchasing goods from customers. Hotels, restaurants, etc. There are no tangible goods, but the service industry is used to serve. It is an industry for processing, production and repair.
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