According to the inquiry of accounting school, advertising fee is a sales expense subject. Sales expenses are the expenses incurred by an enterprise for selling goods, materials and providing labor services, including insurance, packaging, exhibition, advertising, expected loss of product quality assurance, transportation, loading and unloading, and staff salaries, business expenses, depreciation expenses and other operating expenses of the sales organization specializing in selling the goods of the enterprise.

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.