Which accounting subject is included in the publicity and production expenses such as exhibition boards and billboards?

Publicity and production expenses such as exhibition cards and publicity cards are included in sales expenses.

Sales expense account:

1. Account nature: expense account.

2. Account purpose: accounting for all expenses incurred in the process of selling materials and providing labor services.

3. Account structure: various expenses incurred by registered enterprises due to the increase of debit records; At the end of the registration period, the amount transferred to the "profit of this year" subject was reduced due to credit records; There is no balance after the period-end carry-over.

4. Detailed account: set up multi-column subsidiary ledger according to expense items.