Taxbee | Tax & Accounting ServicesTB01 – Product Purchases:
Cost of goods purchased for resale or for use in production (e.g., food, beverages, retail items).
TB02 – Raw Materials & Supplies:
Materials and consumables directly used in the production of goods or services (e.g., seasonings, ingredients, packaging materials, takeout containers, and other disposable items).
TB03 – Freight-in:
Costs incurred to transport purchased goods or raw materials to the business location or warehouse.
TB11 – Advertising and Marketing:
Expenses related to business promotion, brand awareness, and customer acquisition (e.g., advertising campaigns, social media marketing).
TB12 – Bank Fees and Charges:
Fees charged by banks and payment institutions (e.g., account maintenance fees, transfer fees).
TB13 – Insurance:
Insurance expenses related to business operations (e.g., property insurance, liability insurance, workers’ compensation).
TB14 – Licenses and Permits:
Costs for required business licenses, permits, and regulatory compliance.
TB15 – Telephone and Internet:
Expenses for phone, internet, and related communication services.
TB16 – Professional Services and Subscriptions:
Fees for accounting, legal, consulting services, and software subscriptions.
TB17 – Repairs and Maintenance:
Routine maintenance and repair costs for equipment, facilities, and business premises (e.g., equipment repairs, flooring repairs, fire inspections, hood cleaning, plumbing cleaning).
TB18 – Office expense and Postage:
Expenses for office supplies, printing, and mailing.
TB19 – Supplies (Non-COGS):
Consumable items used in operations that are not part of cost of goods sold (e.g., cleaning supplies).
TB20 – Rent:
Rental expenses for business premises.
TB21 – Security:
Expenses for security services, surveillance systems, and related costs.
TB22 – Small Tools and Equipment (Under $2,500):
Low-cost tools or equipment not capitalized as fixed assets (generally under $2,500).
TB23 – Payment Processing Fees:
Fees charged by credit card processors and third-party payment platforms (e.g., Stripe, Square).
TB24 – Salaries and Wages:
Compensation paid to employees.
TB25 – Utilities:
Expenses for water, electricity, gas, and waste disposal.
TB26 – Sales Tax Payable:
Sales tax collected from customers and remitted to the state (not taxable income).
TB27 – Local and Other Taxes:
Local taxes and other applicable taxes.
TB28 – Payroll Taxes:
Employer-paid taxes related to employee wages.
TB29 – Contractors and Outsourcing (1099):
Payments made to independent contractors or outsourced services.
TB30 – Platform Commissions:
Fees charged by third-party platforms (e.g., DoorDash, Uber Eats).
TB31 – Employee Housing (Apartment):
Expenses related to providing housing for employees, including rent, utilities, and maintenance for employee accommodations. Must be for business purposes and may be treated as employee benefits depending on the arrangement.
TB32 – Shipping and Delivery:
Costs incurred for shipping or delivering goods, materials, or supplies.
TB33 – Parking and Tolls:
Business-related parking fees and highway tolls incurred during client visits, business travel, or business activities.
TB34 – Event and Vendor Fees:
Fees paid to participate in events or sales activities, including venue fees, booth fees, or entry fees (e.g., markets, trade shows, food truck events).
TB50 – Travel and Meal Expenses:
Business-related travel and meal expenses, including transportation, lodging, and reasonable meals incurred during business travel. Meals are generally 50% deductible and must have a valid business purpose.
TB60 – Car Expenses:
Vehicle expenses related to business use, including fuel, maintenance, insurance, etc., or calculated using the standard mileage method.
TB91 – Advance Tax Payments:
Taxes paid in advance to tax authorities (e.g., federal or state estimated taxes), which will be applied against the final tax liability.
TB92 – Accounts Receivable:
Amounts earned but not yet received (customer outstanding balances).
TB93 – Furniture and Equipment Over $2,500:
Furniture or equipment with a unit cost exceeding $2,500, generally treated as fixed assets and subject to depreciation.
TB94 – Gift Cards:
Amounts related to gift cards sold or issued, generally treated as unearned revenue (liability) and recognized as income when redeemed.
TB95 – Mileage Record Only:
Used to track business mileage only; not recorded as a direct expense (used to calculate vehicle expenses).
TB96 – Accounts Payable:
Amounts incurred but not yet paid (outstanding liabilities to vendors or others).
TB97 – Retained Earnings:
Accumulated net income of the business that has not been distributed to shareholders.
TB98 – Owner’s Contribution:
Funds or assets contributed by the owner/shareholder to the business.
TB99 – Owner’s Withdrawal:
Funds withdrawn by the owner from the business; not considered a business expense.
TBBB – Other Expenses:
Business-related expenses not classified under the categories above.
中文
TB01 – 商品进货 (Product Purchases)：
用于转售或生产产品的商品或原材料采购成本(如食品、饮料、零售商品等)
TB02 – 原材料及耗材 (Raw Materials & Supplies)：
用于生产产品或提供服务过程中直接消耗的材料及相关耗材(如调料、配料、包装材料、餐盒等一次性用品等)
TB03 – 进货运费 (Freight-in)：
将采购的商品或原材料运输至营业地点或仓库的费用(Freight-in)
TB11 – 广告费(Advertising and Marketing)：
用于市场推广、品牌宣传及客户获取的支出(如广告投放、社交媒体推广等)
TB12 – 银行手续费(Bank Fees and Charges)：
银行及支付机构收取的各类费用(如账户管理费、转账费等)
TB13 – 保险(Insurance)：
企业经营相关的保险支出(如财产险、责任险、工伤保险等)
TB14 – 商业执照及许可证(Licenses and Permits)：
经营所需的各类执照、许可证及合规费用
TB15 – 电话网络(Telephone and Internet)：
电话、网络及相关通讯服务费用
TB16 – 专业服务及订阅费 (Professional Services and Subscriptions)：
会计、法律、咨询及软件订阅等费用
TB17 – 维护维修费(Repairs and Maintenance)：
设备、设施及经营场所的日常维护与维修费用，如：设备维修、地面修补、消防检查、炉头清理、下水清理
TB18 – 办公室用品及邮资(Office Supplies and Postage)：
办公用品、打印及邮寄相关支出
TB19 – 消耗品(Supplies Non-COGS)：
经营过程中消耗的非直接成本物料(如清洁用品等)
TB20 – 房租(Rent)：
经营场所租赁费用
TB21 – 安保费用(Security)：
安保服务、监控系统及相关支出
TB22 – 小型工具和设备少于$2,500(Small Tools and Equipment Less $2,500)：
单价较低且不计入固定资产的工具或设备(通常低于 $2,500)
TB23 – 信用卡费用(Payment Processing Fees)：
信用卡及第三方支付平台收取的手续费(如 Stripe、Square 等)
TB24 – 员工薪酬(Salaries and Employee Wages)：
支付给员工的薪资及报酬
TB25 – 公共事业费(Utilities: Water/Electric/Gas/Trash)：
水、电、燃气、垃圾处理等费用
TB26 – 销售税代收(Sales Tax Payable)：
代客户收取并上缴的销售税(非收入)
TB27 – 本地税和其它税(Local Tax and Other Tax)：
除销售税外的地方税及其他相关税费
TB28 – 工资税(Payroll Tax)：
与员工薪资相关的雇主承担税费
TB29 – 合同工(Contractors/1099)：
支付给独立承包人或外包服务的费用(1099)
TB30 – 平台抽成(Platform Commissions e.g., doordash, Uber Eats)：
第三方平台收取的佣金(如 DoorDash、Uber Eats 等)
TB31 – 员工宿舍(Apartment)：
为员工提供住宿所产生的相关费用，包括房租、水电、维护等支出。必须与业务相关，根据具体情况可能被视为员工福利。
TB32 – 运输费用(Shipping)：
用于运输或配送商品，包括运费、快递费及配送服务费用等。
TB33 – 停车和过路费：
与业务相关的停车费及高速公路过路费（如拜访客户、出差或业务活动产生的费用）。
TB34 – 活动场地费：
参与活动或销售所支付的场地费、摊位费或入场费用（如市集、展会、food truck活动等）。
TB50 – 差旅及餐饮费(Travel & Meal Expense)：
与业务相关的差旅及餐饮支出，如出差期间的交通、住宿及合理餐饮费用(餐饮通常按50%抵扣，需具备业务目的)。
TB60 – 车辆费用(Car Expense)：
与业务相关的车辆使用费用，包括油费、维修、保险等，或按标准里程法计算的费用。
TB91 – 预缴税(Advance Tax Payment)：
企业或个人预先向税务机关缴纳的税款(如联邦或州预缴税)，用于抵减最终应缴税额。
TB92 – 应收账款(Accounts Receivable)：
企业已发生但尚未收回的款项(客户欠款)。
TB93 – 设备及家具超过 $2,500(Furniture & Equipment Over $2,500)：
单价超过 $2,500 的设备或家具，通常需作为固定资产处理并进行折旧。
TB94 – 礼品卡(Gift Card)：
出售或发放的礼品卡相关金额，通常作为预收款或负债处理，待实际消费时确认收入。
TB95 – 里程记录(Mileage Record Only)：
仅用于记录业务行驶里程，不直接作为费用入账(用于计算车辆费用)。
TB96 – 应付账款(Accounts Payable)：
企业已发生但尚未支付的款项(欠供应商或他人的费用)。
TB97 – 公司未分配留存收益(Retained Earnings)：
企业历年累计的净利润中未分配给股东的部分。
TB98 – 股东出资(Owner’s Contribution)：
股东向公司投入的资金或资产，用于公司运营。
TB99 – 股东提款(Owner’s Withdrawal)：
股东从公司提取的资金，不属于费用支出。
TBBB – 其他支出(Other Expenses)：
未归类至以上科目的其他经营相关支出。