What subjects does the SMS fee include?

This expense is included in the "Financial Expense" account.

As the daily cost of enterprise operation, SMS fee is usually included in the subject of "financial expenses". This is because the "financial expenses" subject is mainly used to calculate the financing expenses incurred by enterprises to raise funds needed for production and operation, including interest expenses (minus interest income), exchange gains and losses, related handling fees and cash discounts incurred by enterprises.

As a bank-related expense, SMS fee can be regarded as fund-raising expense, so it is included in the "financial expense" account. The specific accounting entries are: debit: financial expenses, and credit: bank deposits.