What are the accounting entries for SMS charging?

Accounting entries in which SMS charges are included in financial expenses. The SMS fee deducted by the bank is generally deducted from the SMS related to account income and expenditure and fund increase and decrease. Bank-related expenses are included in financial expenses.

1. A basic account was opened in the bank, and SMS was opened to prompt payment. The SMS fee is directly deducted from the bank and can be included in the financial fee-handling fee;

2. Obtain the debit voucher from the bank. The specific accounting entries are as follows:

Debit: financial expenses-handling fee

Loans: bank deposits

3. Financial expenses refer to the financing expenses incurred by enterprises in the process of production and operation to raise funds. Including interest expenses (minus interest income) incurred in the production and operation of enterprises, exchange gains and losses (some enterprises, such as commodity circulation enterprises and insurance enterprises, account separately, excluding financial expenses), handling fees of financial institutions, cash discounts incurred or received by enterprises, etc. However, the interest expenses incurred during the preparation of the enterprise shall be included in the start-up expenses; Borrowing expenses that should be capitalized for the purchase, construction or production of assets eligible for capitalization shall be accounted for in such subjects as "construction in progress" and "manufacturing expenses".