What account does the bank SMS service charge include?

Bank SMS service fee is included in the financial expense account.

Bank SMS service fee is a service provided by banks to customers, which is used to send account transaction information and notifications. According to accounting standards, these expenses should be classified as financial expenses because they are directly related to the financial activities of the company. Financial expenses include interest expenses, handling fees and other expenses related to financial activities such as borrowing and lending. As a financial activity, bank SMS service fee is closely related to the company's financial operation and should be included in the financial expense account. This helps to accurately reflect the company's financial situation and operating results, in line with the provisions of accounting standards.