What subjects are included in the SMS service fee charged by the bank?

Debit: financial expenses-handling fees of financial institutions

Loans: bank deposits

The financial expenses incurred by the enterprise are accounted for in the "financial expenses" account, and a subsidiary ledger is set up according to the expense items for detailed accounting. Financial expenses incurred by an enterprise shall be debited to the subject of "financial expenses" and credited to the subjects of "bank deposits" and "accrued expenses".

The interest income and exchange income of the enterprise offset the borrower. At the end of the month, all the financial expenses charged by the borrower will be transferred from the credit of the "financial expenses" subject to the debit of the "profit of this year" subject and included in the current profit and loss. After carrying forward the current service fee, there is no balance at the end of the "financial expenses" subject.

The accounting rules of "financial expenses" are as follows: the financial expenses incurred shall be debited to this account and credited to the corresponding account; Interest income and exchange income from financial expenses shall be deducted, debited to the corresponding subjects and credited to the subjects.

At the end of the period, the balance of undergraduate program should be transferred to the subject of "profit this year". In the income statement, the single item "financial expenses" reflects the financial expenses incurred by the enterprise, and is filled in according to the amount of the "financial expenses" subject, that is, the balance carried forward at the end of the period.

Extended data:

I. Accounting treatment of interest income and expenditure. With the development of market economy, the content of enterprise interest income and expenditure accounting has gradually expanded from the original bank deposit and loan interest accounting to the loan interest accounting between enterprises and between enterprises and competent departments, and the forms of expression have gradually diversified.

(1) It is inappropriate for most enterprises to include the interest of mutual lending funds in "financial expenses". According to the tax policy, non-financial institutions provide funds to the other party and collect capital occupation fees (including the capital occupation fees charged by the competent authorities to allocate funds to their affiliated enterprises), which is regarded as loan behavior, and business tax should be levied according to the tax items of financial and insurance industries.

Therefore, the income from this fund occupation fee should be classified as "other business income", and business tax, urban maintenance and construction tax and education surcharge should be paid.

(2) The business of selling goods on credit between enterprises is becoming more and more frequent, and buyers often delay payment. Therefore, the buyer needs to pay liquidated damages or interest on deferred payment. This kind of economic business is different from inter-enterprise capital lending, and its interest income should be included in the income of the main business as extra-price income.

According to the current tax law, the so-called out-of-price expenses refer to the fees, subsidies, funds, fund-raising, return profits, incentive fees and liquidated damages (deferred payment interest) collected from the buyer outside the price. This income should be subject to the same taxes and tax rates as the main business income, and cannot be recorded as "other business income", let alone offset "financial expenses".

Second, the accounting treatment of bank charges. According to the industry accounting system, the bank charges included in the accounting of "financial expenses" refer to the related financing expenses (such as borrowing money, issuing bonds, raising funds, etc.) incurred by enterprises in the process of raising funds. ). There are generally two kinds of bank charges for enterprise expenses:

First, the handling expenses incurred in raising funds for enterprises;

The second is the handling fee paid in the process of bank settlement, such as the handling fee paid by letter (electricity) remittance, post and telecommunications fees, and the cost and handling fee paid by buying blank checks, drafts and drafts.

The former should be included in the accounting of "financial expenses" according to regulations, and the latter should not be included in the accounting of "financial expenses" because it does not belong to the financing behavior of enterprises. Generally, a secondary account can be set up under "Management Expenses" for detailed accounting.

Baidu encyclopedia-financial expenses