How to calculate the website recruitment fee?

When the company pays the website recruitment fee, it should be accounted as "management fee-recruitment fee", and the specific accounting treatment is as follows:

Borrow: management fee-recruitment fee

Loans: bank deposits

Management expenses are all kinds of expenses incurred by the administrative department of an enterprise for organizing and managing production and business activities, including the expenses incurred by the human resources department of the company in the process of recruiting employees, such as site use fees, travel expenses of applicants to the company, medical examination fees, recruitment advertisements in newspapers and magazines, etc. , but does not include the travel expenses and telephone charges incurred by the company's recruiters.