What subjects are included in recruitment fees? What subjects are included in recruitment fees?

1. Recruitment fees are period expenses of the enterprise and are included in administrative expenses when incurred.

2. Recruitment fees are expenses incurred by the company’s human resources department in the employee recruitment process, mainly including venue usage fees, service fees paid to third-party agencies, applicants’ travel expenses and physical examination fees, recruitment advertising fees, etc. .

3. Debit: management expenses - office expenses, consulting fees, etc.; credit: bank deposits or cash on hand.