In what account is the SMS service charge deducted by the bank credited?

The SMS service fee deducted by the bank is credited to the financial expense account.

Debit: financial expenses-SMS service fee,

Loans: bank deposits,

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.