Explicarea termenilor de office expenses si office supplies

"Some people confuse office expenses and supplies, but they are listed as two separate categories on tax forms. An office expense is a cost directly related to the general operation of the company, which is why these are sometimes called office operating expenses. This may include postal fees, Internet expenses, software, merchant account fees and the costs of operating office equipment. Office supplies are commonly defined as small items that are used within the office, such as paper clips, paper, pens, scissors, ink and even business cards."
(http://smallbusiness.chron.com/office-expense-vs-supplies-bu...
"Cheltuieli de productie ce se pot individualiza pe produse omogene, lucrari, servicii, comenzi, loturi, faze de fabricatie si care se includ direct in costul acestora.

Din aceasta categorie fac parte:
- cheltuielile pentru materii prime, materiale de baza si auxiliare directe;
- cheltuielile pentru combustibil, energie si apa folosite nemijlocit pentru fabricarea produselor, executarea lucrarilor, operatiunilor etc.;
- retributiile directe;
- impozitul pe fondul de retribuire si contributia la asigurarile sociale pentru retributiile directe si alte cheltuieli directe."
(http://www.rubinian.com/dictionar_detalii.php?id=312)



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Note added at 1 day18 hrs (2017-03-07 12:12:45 GMT) Post-grading
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