How to keep an account of enterprise recruitment advertising fees?

Advertising expenses are regarded as operating expenses and included in sales expenses-advertising expenses.

Operating expenses: profit and loss account, which is used to calculate the expenses incurred by enterprises in the process of selling goods, including transportation expenses, loading and unloading expenses, packaging expenses, exhibition expenses and advertising expenses incurred by enterprises in the process of selling goods. The sales expenses incurred by the debit-registered enterprise shall be transferred to "profit of this year" at the end of the credit registration period, and there is no balance after the end of the registration period.

Business promotion fee refers to the advertising expenditure that has not passed through the media, including the distribution of promotional materials and business promotional materials.

The difference between business promotion fee and advertising fee is mainly in accepting business objects and obtaining bills. It depends on whether the specific business is published on TV, websites, radio stations, newspapers, outdoor billboards, etc. Through advertising companies and professional media, and obtain special invoices for advertising industry. If these two conditions are established, they can be used as advertising fees, otherwise they can only be used as business promotion fees.