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Information service fees are recorded in management expenses, and management expenses refer to the expenses incurred by the administrative department of the enterprise for the organization and management of production and business activities.
1. The SMS fee deducted by the bank is generally deducted from the SMS related to the income and expenditure of the account, the increase or decrease of funds, and the expenses related to the bank are included in the financial expenses.
Borrow: Finance Fee - Financial Institution Fee.
Credit: Bank deposits.
2. The SMS service fee charged by the bank belongs to the expenses related to the handling of banking business, which should be included in the financial expense account, and the interest expense refers to the interest expenses such as short-term loan interest, long-term loan interest, bill interest payable, bill discount interest, bond interest payable, and long-term interest payable on the introduction of foreign equipment, etc., in addition to the capitalized interest, minus the net amount of interest income from bank deposits.
3. Exchange loss refers to the difference between the bank's ** and selling price and the exchange rate used in bookkeeping due to the sale or purchase of foreign exchange from the bank, as well as the difference between the amount of bookkeeping RMB converted into the bookkeeping RMB at the end of the foreign currency account at the end of the month (quarter, year) according to the exchange rate prescribed at the end of the period and the original book RMB amount.
4. The relevant handling fee refers to the handling fee to be paid for the issuance of bonds, except for the handling fee to be capitalized, the bank-related handling fee, the foreign exchange adjustment fee, etc., but does not include the handling fee paid for the issuance of **, etc., and other financial expenses, such as the financial leasing expenses incurred in the financial leasing of fixed assets.
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The bank card deducts the SMS service fee, which is the SMS reminder function.
When there is a change in the funds in the bank card, you will receive an SMS reminder function, which is the SMS service fee, which should normally be when you open the card, the staff will help you handle it, and each person will deduct the handling fee for March. If the staff doesn't tell you that there will be a deduction, you can go to him with a valid ID. They will give you a reasonable explanation.
In fact, this feature is still useful for older people, when there is a change in the funds in your bank card, it will send you a text message to notify you as soon as possible. Young people are also useful.
If you don't need it, you can go to the bank with your bank card and ID card to cancel it, so that you won't be deducted in the future. I won't receive SMS reminders anymore
Personal advice is still to make a reasonable customized business according to the needs of the individual.
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The service fee of SMS is deducted from the bank card, which means that the income and expenditure of each bank card are reminded by SMS and charged, so the service fee of SMS is deducted. The general process starts from discovering the problem and raising the problem, and after discovering the problem, make assumptions about the answer to the problem according to their existing knowledge and life experience Design the first plan, including the selection of materials, design methods and steps, etc. After reaching a conclusion, it is also necessary to reflect on the whole process of the general methodological steps of the experiment: asking questions, making hypotheses, making plans, implementing plans, drawing conclusions, expressing and communicating
The most commonly used methods in science include observation method, experimental method, investigation method and data analysis method
Observation is a basic method of science Scientific observation can be made directly with the naked eye, with the help of magnifying glasses, microscopes and other instruments, or with the use of cameras, video recorders, video cameras and other tools, and sometimes it is also necessary to measure Scientific observation should have a clear purpose; Observations should be comprehensive, meticulous, and realistic, and recorded in a timely manner; Be planned and patient; Think positively and record in a timely manner; To exchange views and discuss The design of the experimental protocol should be carried out closely around the questions and hypotheses raised When studying the influence of one condition on the research object, the experiment carried out under the same conditions except for the different conditions is called a controlled experiment General steps: find and ask questions; gather information related to the issue; make assumptions; design of experimental protocols; Conduct experiments and record them; analysis of experimental phenomena; Conclusion Investigation is one of the common methods of science When investigating, we must first clarify the purpose of the investigation and the object of the investigation, and formulate a reasonable investigation plan During the investigation process, sometimes because the scope of the investigation is very large, it is necessary to select a part of the survey objects as samples During the investigation process, it is necessary to record truthfully The results of the investigation should be sorted out and analyzed, and sometimes the statistical methods should be used to collect and analyze data is also one of the common methods of science There are many ways to collect information Go to the library to consult books and newspapers, and visit relevant people, The form of information includes text, **, data, and audio-visual data, etc., and the information obtained should be sorted out and analyzed, and answers should be found from it.
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The so-called bank card deduction SMS fee of 30 yuan is a charge for the bank SMS notification service opened by the user, under normal circumstances, the bank card SMS notification service is charged, but the charging standards of different banks are different. After the user activates the bank SMS service, the payment will be directly deducted from the bank card account. Of course, a one-time deduction of 30 yuan is often a long-term charge for SMS services, and it may be that users directly subscribe to the SMS service when they handle SMS business, in which case they will have to deduct a one-time SMS service fee for one year.
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This is, of course, the annual fee for your card or the SMS notification service fee. At the beginning of your card application, they will directly tell you, what are the deduction services involved in your card? And which ones need to be exempted from password deduction, and which ones need your consent before they can be deducted, these are the things they will tell you in advance, alas, if it is not to inform you of the double deduction items, then you can complain through **customer service or bank management personnel, let them deal with it.
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This means that the service SMS fee charged by the bank to notify the user of the message through SMS. If you don't need the SMS reminder service, you can go to the corresponding bank's ** to apply for cancellation.
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This is the service fee charged by the bank for SMS notification of account changes, which varies depending on the bank, and the fee charged on a monthly or annual basis is different, with the lowest being $2 per month.
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What does SMS service fee spend mean?
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The accounting account for SMS charges is the management expense account.
The bank's SMS fee is generally the SMS fee that deducts the income and expenditure of the relevant account and the increase or decrease of funds, and the bank-related expenses are included in the financial expense. Accounting Entry: Borrow: Financial Expense - Handling Fee of Financial Institution; Credit: Bank deposits.
Financial expenses refer to the financing expenses incurred by the enterprise in order to raise the funds required for production and operation, including interest expenses (less interest income), foreign exchange gains and losses, related handling fees, cash discounts incurred by the enterprise, etc.
The SMS service fee is calculated as follows:
SMS service fee = main business income - main business cost - period expenses - main business tax and surcharge = main business income - main business cost - sales expenses - financial expenses - management expenses - main business tax and surcharge.
Product pre-tax profit = product sales revenue, product cost of sales, amortized sales tax and additional amortized period expenses.
Product sales revenue = domestic sales revenue + export sales revenue.
Operating income - operating expenses - depreciation of productive fixed assets - production tax + net income from rental housing, net income from leasing other assets and net rent converted from self-owned housing, etc. Net property income does not include premium income from the transfer of ownership of assets.
Real growth rate of per capita disposable income = (per capita disposable income in the reporting period per capita disposable income in the base period) Household consumption ** index -100%.
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It is necessary. Take the bank SMS service as an example, the details are as follows:
1.Operators must charge.
In fact, it's easy to understand. Just like we text our friends, our text messages are sent through the big three carriers, and so do the banks. For the three major operators, we are consumers, and banks are also consumers, but the consumption power of banks is stronger, and operators will definitely not miss this big customer.
2.To promote other services.
Not everyone will find SMS fees a hassle. For those who don't care about SMS fees, they'll receive it, and there's not much money anyway. For those who are sensitive to SMS charges, they can actually do so in the Bank** app if they want to cancel the SMS service.
3.As we all know, banks are a particularly centralized institution, while there are only a few banks in China. For them, the SMS service is just a bank, the most inconspicuous service, so there is no need to worry.
If customers don't care about SMS charges, it doesn't make sense to them.
In addition, if the SMS fee is abolished, the bank will lose a sum of revenue, and may even cause some people's interests to suffer, and the bank will not get any benefit. However, most joint-stock enterprises no longer charge SMS fees, but state-owned enterprise banks usually charge because banks also pay telecom operators when they provide SMS alerts to customers, and because there are fees, they will charge.
It is not mandatory to provide SMS service at the bank, because it is charged, so there must be a basis for the charge. Explain this to the customer as well. Therefore, when a bank activates SMS services for a customer, it will proactively notify the customer that they need to be charged.
4.Customers can choose whether or not to turn on SMS notifications. The bank will also notify some important businesses free of charge. That said, not all SMS notifications are charged. If you don't want to use this service, you can cancel it so that the bank will not charge you.
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The bank SMS service fee is included in the management expense account.
Intermediate accounting title is a kind of accounting title, and accounting title is divided into accounting junior title, accounting intermediate title, and senior accounting title. According to the current regulations on the management of accounting titles, the title of accountant can be assessed after passing the intermediate accounting title examination.
Accountants refer to accountants who have a certain level of accounting expertise, have obtained certificates through assessment, and can accept the entrustment of the parties to undertake business related to auditing, accounting, consulting, taxation, etc., in Western countries, accountants are freelancers like lawyers, physicians, and engineers. In China, accountant is one of the technical titles of accounting cadres.
The subjects of the 2023 Intermediate Accounting Registration Examination are the same as those in 2022, including three subjects: "Intermediate Accounting Practice", "Financial Management" and "Economic Law".
Intermediate Accounting Practice" exam subject is the most difficult of the three subjects and the most learning chapter content of a subject, this subject knowledge points are relatively basic, there is a certain relationship between the content of each chapter, everyone needs to have an overall learning concept if you want to learn this subject well.
There are many calculation formulas for the financial management exam subjects, and the calculation questions are based on complex calculation formulas and calculation processes.
Although the examination subject of "Economic Law" is relatively simple among the three subjects, there are many laws and regulations that need to be memorized in this subject, and the amount of memory is large, which tests the candidate's memory very much.
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Question 1: How to make accounting entries for the monthly SMS fee deducted from the bank card Debit: management expenses.
Loans: Bank deposits.
Question 2: How to keep the SMS service fee and online banking annual fee for the corporate account? With the bank deduction receipt, the financial expenses are debited and the bank deposit is credited.
Question 3: I opened a basic account in the bank, opened a mobile phone SMS to prompt expenditure and payment, and the SMS fee was directly deducted from the bank, how to make accounting entries Borrow: financial expenses.
Credit: Bank deposits.
The receipt of the deduction from the bank is attached to the voucher.
Question 4: What is the account of the information service fee The information service fee is recorded in the management fee.
Administrative expenses refer to the expenses incurred by the administrative departments of enterprises in organizing and managing production and business activities.
Examination: company expenses, employee education expenses, business entertainment expenses, taxes, technology transfer fees, amortization of intangible assets, consulting fees, litigation fees, amortization of start-up expenses, management fees paid to superiors, labor insurance premiums, unemployment insurance premiums, board of directors dues, financial report audit fees, start-up macro draft imitation fees and other management expenses incurred during the preparation period.
Question 5: How to deduct SMS service fees from CCB and borrow management expenses and office expenses.
Question 6: What accounting treatment should be done for deducting SMS service fees from the company's basic account Financial expenses.
Question 7: How to account for the bank SMS service fee deducted from the account Borrow: financial expenses.
Credit: Bank deposits.
The bank debit slip is attached as the original voucher.
Question 8: How should I pay for SMS and collect bank interest? If you only care about the amount of interest, you can make a simple calculation for comparison, with a principal of 100,000 yuan, calculated over a period of two years, as follows:
Automatic rollover at maturity in 3 months: 3 months interest rate. There are 8 3 months in two years, and the total principal and interest is 100,000 * (1 + power) = yuan.
The same calculation is given for six months: the total principal and interest is 100,000 * (1+ = yuan.)
1 year: The total principal and interest is 100,000 * (1+ = RMB.)
2 years: the total principal and interest is 100,000 * (1 + 105,580 yuan.
Therefore, in terms of interest, 2 years is the most, but the principal cannot be moved in two years, and the interest is the least in three months.
Question 9: How to account for the invoice of the information service fee Debit: sales expenses or management expenses - information service fees.
Credit: Bank deposits or cash or accounts payable.
Q10: How to account for the invoice received for the service fee? Borrowing management fees to credit bank deposits.
The short deduction is the meaning of SMS reminder deduction, and the short deduction of 30 yuan means that the bank card deducts 30 yuan of SMS reminder fee. Generally, this charging item is only available after the bank card has opened the SMS reminder service for account changes, and the ** of 30 yuan is generally deducted from the annual fee. >>>More
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Promotion expenses are marketing expenses.
Marketing expenses refer to all expenses incurred in project sales promotion, material packaging, and various services related to marketing, maintenance, and maintenance; Its annual marketing expenses = the amount of benefits amortized in previous years + the amount of marketing expenses in the current year - the amount of non-current year benefits to be apportioned in the current year; The apportionment principle is based on the benefits of the current year. >>>More
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