The so-called advertising fee refers to the expenses paid by enterprises to promote or give gifts through various media to stimulate consumers' desire to buy their products or services in order to achieve the purpose of promotion.
Sales expenses refer to the expenses incurred by enterprises in the process of selling products, self-made semi-finished products and providing services. Including packaging fee, transportation fee, advertising fee, loading and unloading fee, insurance fee, consignment fee, exhibition fee, lease fee (excluding financial lease fee) and sales service fee, salary of sales department staff, employee welfare fee, travel expenses, depreciation fee, repair fee, material consumption, amortization of low-value consumables and other expenses. Travel expenses related to sales should be included in sales expenses.