Remittance fees are included in financial expenses or administrative expenses. In particular, which subject should the bank account SMS fee be placed in?

The remittance fee should be included in the "financial expenses", and the bank account SMS fee should also be included in the "financial expenses".

First, financial expenses refer to the financing expenses incurred by enterprises in the process of production and operation, and its essence is financing. The handling fees generated by enterprises around various bank revenue and expenditure businesses should be included in the "financial expenses".

Two, the industry accounting system stipulates that the bank charges included in the "financial expenses" accounting refers to the expenses incurred by enterprises in the process of financing (such as borrowing, issuing bonds, raising funds, etc.). ) related financing costs.

Three, the bank charges paid by enterprises generally have two situations:

1, the handling fee incurred for enterprise financing;

2. Handling fees paid in the process of bank settlement, such as handling fees paid by letter (electricity) remittance, post and telecommunications fees, costs and handling fees paid by buying blank checks, money orders and money orders.

3. The bank account SMS fee is a new product in the information developed era. It is a procedural fee to keep abreast of the bank's income and expenditure trends, which conforms to the accounting system's provisions on the accounting content of "financial expenses". Therefore, it should also be included in the "financial expenses" for accounting.