How to charge the recruitment service fee financially?

1. The recruitment service fee is financially included in the management expense account;

2. The specific accounting entries are as follows:

Borrow: management fee-recruitment service fee

Loans: bank deposits

3. Management expenses include company funds, employee education funds, business entertainment expenses, taxes, technology transfer fees, amortization of intangible assets, consulting fees, legal fees, amortization of start-up expenses, management fees paid to superiors, labor insurance premiums, unemployment insurance premiums, board members' fees, financial report audit fees, start-up expenses incurred during the preparation period and other management expenses.