Financial expense account refers to the expenses incurred by an enterprise to raise funds needed for production and operation, including interest expenses (minus interest income), exchange gains and losses and related handling fees, cash discounts incurred or received by the enterprise, etc.
Bank SMS service is a service provided by banks to customers, which is used to send account transaction information and notifications. These expenses are directly related to the company's financial activities, belonging to the financing expenses incurred by the enterprise in the process of production and operation, and should be included in the financial expense account.