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What accounting subjects should the advertising fee be included in?
Sales expenses are related to the activities of enterprises selling goods, but do not include the cost of selling goods and labor services, which belong to the main business cost. Enterprises should account for the occurrence and carry-over of sales expenses through the subject of "sales expenses". The debit of this course registers the sales expenses incurred by the enterprise, and the sales expenses at the end of the credit registration are transferred to the "profit of this year" account. After the transfer, there should be no balance in the "Sales Expense" account. "Sales expenses" shall be accounted for in detail according to the expenditure items of sales expenses.
The follow-up expenses of fixed assets, such as daily repair fees and major repair fees, which are related to the sale of materials, the provision of labor services and the establishment of specialized sales organizations and do not meet the conditions for the confirmation of fixed assets stipulated in the Fixed Assets Standards, are also accounted for in this account.
The enterprise (finance) should change this subject to "660 1 Business and Management Expenses" to account for all expenses incurred by the enterprise (insurance) in the process of operation and management, including depreciation expenses, business promotion expenses, business entertainment expenses, electronic equipment operation expenses, cash transport expenses, security expenses, post and telecommunications expenses, labor protection expenses, etc.
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