What accounting subjects are included in the SMS fee?

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

In general, the short message fee of a bank is to deduct the short message about 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 enterprises to raise funds needed for production and operation, including interest expenses (minus interest income), exchange gains and losses and related handling fees, cash discounts incurred by enterprises, etc.

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 revenue-product sales cost-sales tax after allocation and additional-period expenses after allocation.

Product sales revenue = domestic sales revenue+export sales revenue

Operating income-operating expenses-depreciation of productive fixed assets-product tax+net rental income, net rental income of other assets and net converted rental of self-owned houses, etc. The net income of property does not include the premium income from the transfer of ownership of assets.

Real 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-100%.