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The communication fees and advertising fees generated in the recruitment process belong to

Acquisition cost of human resources

Recruitment fee is the expenses incurred by the human resources department of the company in the process of recruiting employees, such as site use fee, travel expenses of applicants to the company, medical examination fee, recruitment advertisements in newspapers and magazines, etc.

If it is a special invoice for the advertising industry, it will be included in the advertising fee. If it is an ordinary invoice, you can set the second-level account of recruitment fee. If the annual recruitment fee accounts for a small proportion of the management fee, it can be directly included in the consulting fee.