Whether the fees incurred by the bank are included in the administrative expenses or finance expe

Financial expenses refer to the financing expenses incurred by the accounting enterprise to raise funds required for production and operation, including interest expenses (minus interest income), foreign exchange gains and losses, and related handling fees, cash discounts incurred or received by the enterprise, etc. }c% }a; s6 j9 a3 x/ v

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Note that it is "the financing expenses incurred to raise the funds required for production and operation", what is the funds required for production and operation, that is, in order to ensure the normal production and operation of the enterprise through various financing channels to raise production and operation funds, including shareholders to invest capital, borrowed funds, etc., but excluding the collection of payment, debt recovery and other business activities of the settlement funds. Therefore, the bank charges incurred in the purchase of bank cheques or the settlement of bank funds should not be included in the "financial expenses", but should be included in the "accounting of the administrative expenses incurred by the enterprise for the organization and management of the production and operation of the enterprise". _o- a& r+ l

c* w7 l' q.i, d) d0 h: x, The reason why this topic has been discussed again and again is that many people have seen the words "related handling fees" in the instructions for the use of financial expense accounts, in fact, this sentence is a continuation of the previous sentence "financing expenses incurred to raise funds required for production and operation" and then "including...

That is, the "relevant handling fee" in the "financing expenses incurred for raising funds required for production and operation" are not all the "relevant handling fees" owned by the enterprise, and the bank charges incurred in the process of settling the funds for the production and operation activities of the enterprise are not included.

The financial costs are stipulated in this way

Finance Expenses. Management expenses: This account accounts for the management expenses incurred by the enterprise to organize and manage the production and operation of the enterprise.

Financial expenses: This account accounts for the expenses incurred by the enterprise to raise the funds required for production and operation.

The financial expenses mainly come from the expenses of four aspects:

1. Interest expense;

2. Exchange loss (Note: The exchange loss here is not the loss of general remittance to customers, but the loss of the exchange rate of foreign exchange purchased from the bank, and the purchase of foreign exchange from the bank itself is a kind of financing (raising foreign currency) activities.

3. Fees related to the issuance of bonds, etc.;

4. Other financial expenses such as cash discounts. As the name suggests, financial expenses can only occur when the funds required for the production and operation of the enterprise are required.

The accounting entries of the handling fee depend on the nature of the handling fee, if it is a banking fee, it is a financial handling fee; If it is a business or sales fee, it is a management fee; If it is a refund of personal income tax, the handling fee is a tax. The recording is as follows:

1.It is a financial fee, such as remittance fees, etc.:

Borrow: cash in hand Bank deposits (accounting entries are recorded in accordance with industry regulations) Credit: financial expenses - handling fees (need to be in accordance with the prescribed spaces).

2.It is a fee for business and sales

Debit: cash in hand Bank deposit (format note).

Credit: main business income (need to be in accordance with the prescribed space).

3.Handling fee for refund of personal income tax:

Debit: Bank deposit (note the format).

Credit: Other income (need to be in the prescribed space).

Tax Payable – VAT payable (output tax).

The handling fee is the cost incurred in the process of handling the matter, and it is a kind of labor compensation charged for others to handle relevant matters; Or for the client, it is the corresponding remuneration paid for the relevant matters handled by others on their behalf. Common handling fees are: ** transaction fees, withholding and payment fees, ticket handling fees, treasury bond handling fees, etc.

The handling fee for bank transfers should not be included in the management fee as a period fee, but as a finance fee-handling fee.

For details of whether there are fees for wealth management products, please refer to the "relevant fees" in the brochure of each product. The sales fee, custody fee and management fee in the brochure will be deducted in the operation of the product, and the declared yield or net value of the product has already deducted the above fees, so it will not affect the actual income.

Hello, the introduction of the small account management fee of the personal account of the Agricultural Bank of China is as follows

Small-value account refers to a RMB personal deposit account (including current deposit, debit card, and card-fold account) whose average daily deposit balance (including the total amount of card accounts and contracts) is less than the prescribed minimum amount of fees during the statistical period.

For small-amount accounts that meet the charging conditions, a small-amount account service fee will be charged once on the evening of the 23rd at the end of each quarter, at 3 yuan each time. If the account funds are insufficient at the time of deduction, it will be counted into the system, and the next deduction will be made if the account funds are sufficient.

The starting amount of the fee is generally 500 yuan (exclusive) per day, which is subject to the regulations of each branch.

2.The debit card for a small account service fee is only charged for one account.

3.Class II accounts (with physical cards) opened at the counter will be charged for the same type of account debit card. That is, annual fees and small-amount account management fees will be charged to the second-class account debit cards, and those who meet the conditions for reduction and exemption will be exempted. The annual fee and small account management fee for the second type of account (virtual account) are not charged.

4.For accounts that have signed up for wealth management or large-amount deposit products, the bank will charge a small account management fee.

The bank card management fee mainly refers to the small account management fee.

1. Industrial and Commercial Bank of China: less than 300 yuan to charge a small account management fee of 3 yuan per quarter.

2. Agricultural Bank of China: less than 300-500 yuan to charge a small account management fee of 3 yuan per quarter;

3. China Construction Bank: less than 300-500 yuan to charge a small account management fee of 3 yuan per quarter;

4. Bank of China: less than 500 yuan to charge a small account management fee of 3 yuan per quarter;

5. Bank of Communications: less than 300 yuan will charge a small account management fee of 3 yuan per quarter;

6. Postal Savings Bank of China: 3 yuan per quarter for small account management fees less than 100 yuan;

7. China Minsheng Bank: Shenzhen City is less than 5,000 yuan (5,000 yuan) and collects a one-time small account management fee of 36 yuan per year;

8. China Everbright Bank: At present, there is no small account management fee;

9. China CITIC Bank: At present, there is no small account management fee;

10. Huaxia Bank: At present, there is no small account management fee;

11. Shanghai Pudong Development Bank: At present, there is no small account management fee;

12. Industrial Bank: At present, there is no charge for the management of small rollover accounts;

13. China Merchants Bank: If the average daily deposit balance is less than 10,000 yuan (10,000 yuan), the small account management fee will be reduced by 1 yuan per month;

14. Shenzhen Development Bank: less than 300 yuan to charge a small account management fee of 3 yuan per quarter;

15. Guangdong Development Bank: If the average daily deposit balance is less than 500 yuan, a small account management fee of 3 yuan will be charged quarterly;

16. Bohai Bank: At present, there is no small account management fee;

17. Hengfeng Bank: At present, there is no small account management fee;

18. Zheshang Bank: At present, there is no small account management fee;

19. Bank of Beijing: At present, there is no small account management fee;

20. Bank of Shanghai: less than 300 yuan to charge a small account management fee of 3 yuan per quarter;

21. Bank of Tianjin: less than 300 yuan to charge a small account management fee of 3 yuan quarterly.

22. If the average daily balance of Ping An Bank's account is less than 1,000 yuan, an account management fee of 2 yuan per month will be charged.

The above information has not been compared with the current fee standard published by the bank, and is used for the land examination in the hall.

The businesses included in the management expenses include: trade union funds, employee education expenses, business entertainment expenses, taxes, technology transfer expenses, amortization of intangible assets, consulting fees, litigation fees, amortization of start-up expenses, company expenses, management fees paid to superiors, labor insurance premiums, unemployment insurance premiums, board dues, headquarters management salaries, employee welfare expenses, travel expenses, office expenses, depreciation costs, repair costs, material consumption and other management expenses.