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"expense_category": "管理费用", "second_level": "差旅费", "third_level": "日常差旅费", "in_fee_ratio": false, "allocation": "分摊", "source_row": 37 }, { "account_code": "5602.18.06", "account_name": "管理费用_福利费_聚餐费", "expense_category": "管理费用", "second_level": "职工薪酬", "third_level": "福利费", "in_fee_ratio": false, "allocation": "分摊", "source_row": 38 }, { "account_code": "1123.04", "account_name": "预付账款_房租费", "expense_category": "摊销", "second_level": "摊销", "third_level": "租赁", "in_fee_ratio": false, "allocation": "分摊", "source_row": 39 }, { "account_code": "2241.15", "account_name": "其他应付款-老板车辆（苏D T7L08）", "expense_category": "往来", "second_level": "往来", "third_level": "车贷", "in_fee_ratio": false, "allocation": null, "source_row": 40 }, { "account_code": "1601.01", "account_name": "固定资产_简尚", "expense_category": "摊销", "second_level": "摊销", "third_level": "固定资产", "in_fee_ratio": false, "allocation": "分摊", "source_row": 41 }, { "account_code": "5601.04.26", "account_name": "京东云仓快递费", "expense_category": 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"expense_category": "往来", "second_level": "往来", "third_level": "代发", "in_fee_ratio": false, "allocation": null, "source_row": 47 }, { "account_code": "2241.01.07", "account_name": "其他应付款_预提费用_代理记账费", "expense_category": "管理费用", "second_level": "中介代理费", "third_level": "代理记账费", "in_fee_ratio": false, "allocation": "核实进店铺", "source_row": 48 }, { "account_code": "1801.02.10", "account_name": "长期待摊费用-装修费-天安数码城10号楼", "expense_category": "摊销", "second_level": "摊销", "third_level": "装修", "in_fee_ratio": false, "allocation": "分摊", "source_row": 49 }, { "account_code": "5602.11.03.28", "account_name": "管理费用-AI算力软件", "expense_category": "管理费用", "second_level": "技术服务费", "third_level": "AI算力软件", "in_fee_ratio": false, "allocation": "分摊", "source_row": 50 }, { "account_code": "1012.11", "account_name": "其他货币资金_万相台", "expense_category": "往来", "second_level": "往来", "third_level": "充值", "in_fee_ratio": false, "allocation": null, "source_row": 51 }, { "account_code": "5602.18.08", "account_name": 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"应收账款_简尚", "expense_category": "销售费用", "second_level": "违约赔付", "third_level": "退款", "in_fee_ratio": true, "allocation": null, "source_row": 57 }, { "account_code": "1012.14", "account_name": "其他货币资金_拼多多直通车账户", "expense_category": "往来", "second_level": "往来", "third_level": "充值", "in_fee_ratio": false, "allocation": null, "source_row": 58 }, { "account_code": "5602.42", "account_name": "管理费用_临时人工费", "expense_category": "管理费用", "second_level": "职工薪酬", "third_level": "临时人工费", "in_fee_ratio": false, "allocation": "分摊", "source_row": 59 }, { "account_code": "5601.01.04", "account_name": "销售费用_广告费用_推广广告费", "expense_category": "销售费用", "second_level": "推广费用", "third_level": "推广广告费", "in_fee_ratio": true, "allocation": null, "source_row": 60 }, { "account_code": "5602.26", "account_name": "管理费用_快递费", "expense_category": "管理费用", "second_level": "办公费", "third_level": "快递费", "in_fee_ratio": false, "allocation": "分摊", "source_row": 61 }, { "account_code": "5601.04.02", "account_name": 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169 }, { "account_code": "1012.19", "account_name": "其他货币资金-淘工厂推广", "expense_category": "往来", "second_level": "往来", "third_level": "充值", "in_fee_ratio": false, "allocation": null, "source_row": 170 }, { "account_code": "5601.05.01.02.05", "account_name": "销售费用_营销费用_店铺日常打款_售后补偿_仓储原因", "expense_category": "销售费用", "second_level": "违约赔付", "third_level": "仓储原因", "in_fee_ratio": true, "allocation": null, "source_row": 171 }, { "account_code": "5601.04.13", "account_name": "销售费用_店铺日常费用_私车公用", "expense_category": "销售费用", "second_level": "差旅费", "third_level": "私车公用", "in_fee_ratio": false, "allocation": "进店铺", "source_row": 172 }, { "account_code": "5602.31.03", "account_name": "管理费用_物业管理费_宿舍", "expense_category": "管理费用", "second_level": "房租物业水电", "third_level": "物业费", "in_fee_ratio": false, "allocation": "分摊", "source_row": 173 }, { "account_code": "5602.12.04", "account_name": "管理费用_税费税金_个人所得税", "expense_category": "应交税费", "second_level": "税费税金", "third_level": "个人所得税", "in_fee_ratio": false, "allocation": "核实进店铺", "source_row": 174 }, { "account_code": "5601.05.05", "account_name": "销售费用_营销费用_其他活动费用", "expense_category": "销售费用", "second_level": "推广费用", "third_level": "其他推广费", "in_fee_ratio": true, "allocation": null, "source_row": 175 }, { "account_code": "1221.13", "account_name": "其他应收款_个人所得税", "expense_category": "管理费用", "second_level": "职工薪酬", "third_level": "个人所得税", "in_fee_ratio": false, "allocation": "分摊", "source_row": 176 }, { "account_code": "5602.58", "account_name": "翻包人工费", "expense_category": "管理费用", "second_level": "物流仓储费", "third_level": "翻包人工费", "in_fee_ratio": false, "allocation": "分摊", "source_row": 177 }, { "account_code": "5601.04.14", "account_name": "销售费用_店铺日常费用_电话费", "expense_category": "销售费用", "second_level": "办公费", "third_level": "电话费", "in_fee_ratio": false, "allocation": "进店铺", "source_row": 178 }, { "account_code": "5601.14.06", "account_name": "销售费用-中介代理费-其他代办费", "expense_category": "销售费用", "second_level": "中介代理费", "third_level": "其他代办费", "in_fee_ratio": false, "allocation": "进店铺", "source_row": 179 }, { "account_code": "5602.11.03.01", "account_name": "管理费用_软件服务费_软件使用费_生意参谋（商业办公跟收纳整理专业版）", "expense_category": "管理费用", "second_level": "技术服务费", "third_level": "生意参谋", "in_fee_ratio": false, "allocation": "分摊", "source_row": 180 }, { "account_code": "5602.13.05", "account_name": "管理费用_中介代理费_店铺主体变更费", "expense_category": "管理费用", "second_level": "中介代理费", "third_level": "店铺主体变更费", "in_fee_ratio": false, "allocation": "核实进店铺", "source_row": 181 }, { "account_code": "5601.04.06", "account_name": "销售费用_店铺日常费用_装修费", "expense_category": "销售费用", "second_level": "店铺运营费", "third_level": "店铺测款费", "in_fee_ratio": true, "allocation": null, "source_row": 182 }, { "account_code": "5601.04.20", "account_name": "销售费用_店铺日常费用_客户佣金", "expense_category": "销售费用", "second_level": "平台佣金", "third_level": "客户", "in_fee_ratio": true, "allocation": null, "source_row": 183 }, { "account_code": "5602.12.03", "account_name": "管理费用_税费税金_印花税", "expense_category": "应交税费", "second_level": "税费税金", "third_level": "印花税", "in_fee_ratio": false, "allocation": "核实进店铺", "source_row": 184 }, { "account_code": "5602.12.07", "account_name": "管理费用_税费税金_城建税及教育附加", "expense_category": "应交税费", "second_level": "税费税金", "third_level": "城建税及教育附加", "in_fee_ratio": false, "allocation": "核实进店铺", "source_row": 185 }, { "account_code": "5601.04.04", "account_name": "销售费用_店铺日常费用_电费", "expense_category": "销售费用", "second_level": "房租物业水电", "third_level": "水电费", "in_fee_ratio": false, "allocation": "进店铺", "source_row": 186 }, { "account_code": "1123.09.02", "account_name": "预付账款_租赁费_绿植租赁", "expense_category": "管理费用", "second_level": "房租物业水电", "third_level": "绿植租赁", "in_fee_ratio": false, "allocation": "分摊", "source_row": 187 }, { "account_code": "5601.06", "account_name": "销售费用_安装费", "expense_category": "销售费用", "second_level": "店铺运营费", "third_level": "安装费", "in_fee_ratio": true, "allocation": null, "source_row": 188 }, { "account_code": "5602.32.01", 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