业务推广费用计入什么科目

在财务会计中，业务推广费用是公司为了提升品牌知名度、促进产品销售而发生的费用。这些费用包括广告费、宣传费、促销费等。根据企业会计准则和相关税法规定，业务推广费用应该根据具体情况归入不同的会计科目。

中文解释：

一般来说，业务推广费用可以根据具体情况归入“销售费用”、“营业费用”或“管理费用”等科目。其中，“销售费用”科目主要用于核算企业在销售商品和提供劳务过程中发生的各种费用，包括广告费、宣传费、促销费等；而“营业费用”和“管理费用”科目则分别用于核算企业的营业成本和期间费用，也可以用于归集与业务推广相关的费用。

英文解释：

In general, business promotion expenses can be classified into different accounting categories according to specific circumstances, such as "sales expenses", "operating expenses", or "administrative expenses". The "sales expenses" category is mainly used to account for various expenses incurred by enterprises in the process of selling goods and providing services, including advertising fees, promotion fees, and other expenses. The "operating expenses" and "administrative expenses" categories are used to account for the operating costs and period costs of enterprises, respectively, and can also be used to collect expenses related to business promotion.