What accounting subjects should the advertising fee be included in?

Advertising fees for promotional products should be included in the subject of "sales expenses-advertising fees".

Sales expenses are related to the activities of selling goods by enterprises, but do not include the cost of selling goods and labor services, which are the main business costs. Enterprises should account for the occurrence and carry-over of sales expenses through the subject of "sales expenses". The debit of this course registers the sales expenses incurred by the enterprise, and at the end of the credit registration period, the sales expenses will be transferred to the "profit of this year" account. After the transfer, there should be no balance in the "Sales Expense" account. "Sales expenses" shall be accounted for in detail according to the expenditure items of sales expenses.

Follow-up expenses of fixed assets, such as daily repair fees and major repair fees, which are related to the sale of materials, the provision of labor services and the establishment of specialized sales organizations and do not meet the conditions for the confirmation of fixed assets stipulated in the fixed assets standards, are also accounted for in this account.

The enterprise (finance) should change this subject to "660 1 Business and Management Fee" to account for all expenses incurred by the enterprise (insurance) in the process of business operation and management, including depreciation expenses, business promotion expenses, business entertainment expenses, electronic equipment operation expenses, cash transport expenses, security expenses, post and telecommunications expenses, labor protection expenses, etc.

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