What subjects does the bank SMS service charge include?

What subjects does the bank SMS service charge include?

1. Generally, the short message fee of the bank is deducted from 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.

Debit: financial expenses-handling fees of financial institutions

Loan: Bank deposit channel

2. Why should I deduct the SMS fee from the bank card? This is the service fee charged by the bank for SMS notification of account change. The monthly or annual fees charged by different banks are different, and the lowest is two yuan per month.

3. First of all, it depends on what the short version of the letter fee is for. If it is used for business promotion, it will be borrowed from: sales expense-business promotion expense loan: bank deposit. If it is ordinary office expenses, borrow: management fee-communication fee loan: bank deposit.

What does the management fee include?

1, company funds

Company expenses such as salary, employee welfare, travel expenses, office expenses, board membership fees, depreciation expenses, repair expenses, material consumption and amortization of low-value consumables;

2. Labor insurance premium

Retirees' pensions, price subsidies, medical expenses (including retirees' participation in medical insurance funds), resettlement fees, employee resignation fees, employee death and funeral subsidies, pension fees, various funds paid to retired cadres according to regulations, and the implementation of social pooling funds; Unemployment insurance premium refers to the unemployment insurance fund paid by enterprises in accordance with state regulations;

3. Board membership fees

Expenses incurred by the highest authority of the Enterprise and its members in performing their functions, including travel expenses and conference expenses.

4. Other expenses

The original tax law (repealed on June 65438+1 October1day, 2008) stipulates that an enterprise has business activities directly related to its production and operation.

What subjects does the bank SMS service charge include? Generally speaking, in fact, the detailed account of the handling fee of financial institutions is included in the financial expenses. Of course, if SMS costs are used for different purposes, they will be accounted for in different subjects, such as sales expenses and management expenses. If you have other accounting questions to consult, you can come to this website to study.