Does the payment of recruitment expenses need to be accounted by the salary payable to employees?

You don't need to pass wage accounting. The reason is:

First of all, from the concept of employee compensation payable:

Payable employee salaries refer to all kinds of wages that enterprises should pay to employees in accordance with relevant regulations, including employee salaries, bonuses, allowances and subsidies, employee welfare funds, medical care, pension, unemployment, work-related injuries, maternity and other social insurance premiums, housing accumulation funds, trade union funds, employee education funds, non-monetary benefits and other obligations arising from employee services.

Second, from the content of payable employee compensation:

1. Employees' wages, bonuses, allowances and subsidies (hourly wages, piece-rate wages, bonuses, allowances, price subsidies, overtime wages, sick leave, maternity leave and family planning leave)

2. Employee welfare expenses: the wages of the staff of collective welfare institutions and the subsidies for the living difficulties of the staff.

3. Social insurance premiums such as medical insurance premium, endowment insurance premium, unemployment insurance premium, industrial injury insurance premium and maternity insurance premium (all kinds of insurance benefits provided to employees in the form of commercial insurance also belong to employees' wages provided by enterprises).

4. Housing accumulation fund

5. Trade union funds and staff education funds

6. Non-monetary benefits (products or purchased goods are distributed to employees as benefits, housing is provided free of charge, assets are rented out to employees for free, medical services are provided to employees for free, and housing is sold to employees at a price lower than the cost).

7. Compensation for termination of labor relations with employees

8. Other expenses related to obtaining services provided by employees.