What subject is the courier fee included in?

1, if it is an office or management department, it is management fee-other.

2. If it is a production workshop, it is the manufacturing cost.

3. If it belongs to the sales department, it is the sales expense.

Extended data:

Accounting classification:

In order to clarify the relationship between accounting subjects, fully understand the nature and function of accounting subjects, and then set up accounting subjects more scientifically and standardized, so as to better carry out accounting and accounting supervision, it is necessary to classify accounting subjects according to certain standards.

There are three main standards in accounting classification: one is the classification of accounting subjects; Second, the level of detail of accounting information; The third is the economic use of accounting subjects.

(1) Classification by accounting elements:

1. Asset account: according to the liquidity of assets, it is divided into accounts reflecting current assets and accounts reflecting non-current assets.

2. Liabilities: According to the repayment period of liabilities, they are divided into subjects reflecting current liabilities and subjects reflecting long-term liabilities.

3.* * * Similar account: * * The characteristic of similar account is to define its nature from the direction of its ending balance.

4. Owner's equity account: According to the formation and nature of equity, it can be divided into account reflecting capital and account reflecting retained earnings.

5. Cost account: including "production cost", "labor cost" and "manufacturing cost".

6. Profit and loss account: divided into income account and expense account. Income subjects include main business income, other business income, investment income and non-operating income.

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