สำมะโนธุรกิจและอุตสาหกรรม พ.ศ.2565 ธุรกิจทางการค้าและธุรกิจทางการบริการ กรุงเทพมหานคร

2.3.10 Value of goods purchased for sales or rendering services Refer to value of goods purchased or get from establishment is not consider duration in payment value of goods to record with cost price and other expenses of purchasing such as transportation expense, etc. Materials purchase used in sales such as wrapping paper or product package for sale and service cost of purchase include equipment rental, etc. 2.3.11 Others Refer to other expenses in running the business rather than value of goods and components purchased for sales or rendering services and remuneration. It includes amounts paid for rent on land and on fixed assets, maintenance of fixed assets, fuels, electricity, water supply and other taxes and other expenses such as postal, telegram, telephone, stationery, accountancy, interest paid, losses of currency exchange, bad debt, advertising, insurance premium etc. Refer to payment for used a variety of service about internet and others service such as sever rentals, web designer wage, web maintenance cost, etc. 1 ) Internet services Refer to fabric expenses every type that gets used in business operations s u c h a s b e d , p i l l ow, b e d s h e e t , pillowcase, blanket, towel, etc. 2 ) Fabric expenses Refer to cleaning products expenses such as soap laundry detergents and other cleaners. 3 ) Sanitary products Refer to payment for permission fee in business operations follow the law was defined such as permission fee for license renewal, etc. 4 ) Permission fee Refer to rent on building expenses for remuneration in used that building. 5 ) Rent on building Refer to case of a business may enter into a transaction where it is scheduled to receive a payment from a customer t ha t i s denomi na t ed i n a fo r e i gn currency, or to make a payment to a supplier in a foreign currency. If there is a change in the expected exchange rate between the functional currency of the ent ity and the currency in which a transaction is denominated, record again or loss in earnings in the period when the exchange rate changes. 6 ) Loss of currency exchange Refer to amount of payment for financial institution by the interest rate on an account. As a borrower for interest payment. 7 ) Interest paid 63