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Which financial expense detailed account should the bank SMS charge be credited to?

SMS fee deducted by the bank:

(1) Generally, the news of account revenue and expenditure, fund increase and decrease is deducted, and bank-related expenses are included in financial expenses. (2) Debit: financial expenses-handling fees of financial institutions, and credit: bank deposits.

The subsidiary ledger refers to:

(1) The account books registered by sub-ledger account are the accounting of the detailed contents of economic business according to the needs of economic management of the unit, and are the supplementary reflection of the general ledger.

(2) The format of subsidiary ledger should be determined according to the business characteristics and management needs of each unit. Commonly used formats mainly include:

(1) "three-column" subsidiary ledger

(2) the "quantity and amount" ledger

(3) Multi-column subsidiary ledger

(4) Sub-ledger of "Horizontal Line Registration Method"