What subjects does the online recruitment fee include?

Online recruitment fees are included in the management fee account.

Recruitment expenses can be recorded in the subject of "management expenses-recruitment expenses". The personnel department belongs to the management department, and the recruitment expenses belong to the expenses used by the personnel department. Therefore, it should be credited to the management expense account. It can also be subdivided into management expenses, operating expenses and main business expenses. According to which department to use for recruitment.

Management expenses refer to the expenses incurred by the administrative department of an enterprise for organizing and managing production and business activities. Management expenses belong to the period expenses and are included in the current profit and loss when incurred.

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 are accounted as period expenses in accounting. The management expenses incurred by the enterprise are accounted for in the "management expenses" account, and a subsidiary ledger is set in the "management expenses" account for subsidiary ledger accounting. At the end of the period, there is no balance after the balance of "management expenses" is carried forward to "profit this year".

Taxable voucher:

1. Purchase and sale contracts, processing contracts, construction project contracts, property leasing, cargo transportation, warehousing, loans, property insurance, technology contracts or documents with contractual nature.

2. Transfer of property rights.

3. Commercial account books.

4. Photos of rights and licenses.

5. Other tax vouchers determined by the Ministry of Finance.