What detailed subjects does the recruitment fee include?

Recruitment expenses are included in management fees when incurred.

Recruitment fee refers to the expenses incurred by the company's human resources department in the process of recruiting employees, such as site use fees, the applicant's travel expenses to the company, medical examination fees, job advertisements in newspapers and magazines, etc. (excluding the travel expenses and telephone charges of the company's recruiters. ). Recruitment expenses are incurred by the enterprise for the company's production and operation activities, which belong to the period cost of the enterprise and are part of the enterprise management fee.