Advertising expenses for promoting products should be included in the accounting account "Sales Expenses---Advertising Expenses"

Sales expenses are expenses related to the enterprise's activities of selling goods, but do not include sales The cost of the goods themselves and the cost of labor are two types of costs that belong to the main business costs. Enterprises should calculate the occurrence and carry-forward of sales expenses through the "Sales Expenses" account. The debit side of this account registers various sales expenses incurred by the enterprise, and the credit side registers the sales expenses transferred to the "profit for the year" account at the end of the period. After the transfer, there should be no balance in the "sales expenses" account. The "Sales Expenses" account should be calculated in detail according to the expense items of sales expenses. Extended information

The follow-up of fixed assets such as daily repair expenses and major repair expenses incurred by the enterprise related to the sale of goods and materials, provision of labor services, and the establishment of a dedicated sales agency that do not meet the fixed asset recognition conditions stipulated in the fixed asset standards Expenditures are also accounted for in this account.

Enterprises (finance) should change this account to the "6601 Business and Management Expenses" account to calculate various expenses incurred by the enterprise (insurance) in the process of business operation and management, including depreciation, business Promotional expenses, business entertainment expenses, electronic equipment operating expenses, banknote transportation expenses, security expenses, postal and telecommunications expenses, and labor protection expenses.

Baidu Encyclopedia-Sales Expenses