What subjects does the talent recruitment fee paid by the unit include?

Recruitment expenses are included in the management fee-advertising fee 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 fee, the applicant's travel expenses to the company, medical examination fee, and the cost of advertising in newspapers and magazines (but excluding the travel expenses and telephone charges incurred by 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.

I. Management fee:

Management expenses refer to the expenses incurred by the administrative department of an enterprise for organizing and managing production and business activities. Specific items include: company funds, trade union funds, unemployment insurance premiums, labor insurance premiums, directors' dues, agency fees, consulting fees, attorney fees, business entertainment expenses, office expenses, travel expenses, post and telecommunications expenses, greening expenses, manager's salary and welfare expenses, etc. Refers to the expenses incurred by the board of directors and the administrative department in the operation and management of the enterprise.

Management expenses belong to the period expenses and are included in the current profit and loss when incurred.

Enterprises should account for the occurrence and carry-over of management expenses through the subject of "management expenses". This course debits the management expenses incurred by the registered enterprise, and the management expenses at the end of the credit registration are transferred to the "profit of this year" course. After the transfer, this account should have no balance. This course carries out detailed accounting according to the expenditure items of management expenses.

Second, the specific projects:

Company funds, staff education funds, business entertainment expenses, taxes, technology transfer fees, amortization of intangible assets, consulting fees, litigation fees, amortization of start-up expenses, management fees paid to superiors, labor insurance premiums, unemployment insurance premiums, board membership fees, financial report audit fees, start-up expenses incurred during the preparation period, and other management expenses.

References:

Baidu encyclopedia management fee