In which account is the public short message service fee for company account included?

1. The fees charged for the public short message service opened in the company account are included in the financial expense account.

Two, the specific accounting entries are:

Debit: financial expenses-handling fee

Loans: bank deposits

Three, the financial expenses refers to the financing expenses incurred by enterprises in the process of production and operation to raise funds. Including interest expenses (minus interest income) incurred in the production and operation of enterprises, exchange gains and losses (some enterprises, such as commodity circulation enterprises and insurance enterprises, account separately, excluding financial expenses), handling fees of financial institutions, cash discounts incurred or received by enterprises, etc.