企业在日常的经营管理过程中,会发生多种多样的手续费。本文从发生手续费的原因和目的出发,总结了企业支付手续费的不同事项,并对不同原因发生手续费的会计处理做简单说明,目的是为了帮助会计学习者区分和理解不同情况下企业支付手续费的会计处理。 Enterprises in the daily operation and management process, there will be a wide range of fees. This article starts from the reason and purpose of the occurrence fee, summarizes the different matters that the enterprise pays the handling fee, and gives a brief account of the accounting treatment of the fee for different reasons. The purpose is to help the accounting learner to distinguish and understand the enterprise payment in different situations Accounting for handling fees.