What subjects are included in the SMS fee?

The accounting subjects included in the SMS fee are: management fee subjects.

The short message fee of the bank is generally a short message deducting the income and expenditure of the account and the increase and decrease of funds, and the expenses related to the bank are included in the financial expenses. Accounting entries: debit: financial expenses-handling fees of financial institutions; Loan: bank deposit.

financial expenses refer to the financing expenses incurred by an enterprise to raise funds needed for production and operation, including interest expenses (less interest income), exchange gains and losses, related handling fees and cash discounts incurred by the enterprise.

SMS service fee is calculated as follows:

SMS service fee = main business income-main business cost-period cost-main business tax and surcharge = main business income-main business cost-sales expenses-financial expenses-management expenses-main business tax and surcharge.

Pre-tax profit of products = product sales income-product sales cost-sales tax after apportionment and additional-period expenses after apportionment

product sales income = domestic sales income+export sales income

operating income-operating expenses-depreciation of productive fixed assets-production tax+net rental income of rented houses, net rental income of other assets and converted net rent of own houses. The net income of property does not include the premium income from the transfer of ownership of assets.

actual growth rate of per capita disposable income = (per capita disposable income in the reporting period/per capita disposable income in the base period)/consumer price index -1%.