What subjects should banks charge for receiving short messages?

1. Generally, the SMS fee of a bank is to deduct the SMS related to account revenue and expenditure, fund increase and decrease, and the bank-related fees are included in the financial expenses. \x0d\ Debit: financial expenses-handling fees of financial institutions \x0d\ Loan: bank deposits \x0d\2. Why should the SMS fee be deducted from the bank card? This is the service fee charged by the bank for SMS notification of account change. Due to different banks, the monthly fee or annual fee is different, and the lowest is two yuan a month. \x0d\3。 First of all, it depends on what the SMS fee is for. If it is used for business promotion, it is: sales expense-business promotion expense loan: bank deposit. If it is an ordinary office expense, borrow: management expense-communication expense loan: bank deposit.