How does the property company charge the garbage clearing fee?

The entry of the garbage cleaning fee of the property company is as follows:

If garbage collection and cleaning, the main business of the property management company is

Borrow: bank deposit or cash.

Loan: income from main business

If garbage collection and removal are not the main business of the property company

Borrow: bank deposit or cash.

Loans: other business income

Extended data:

Enterprises selling raw materials, according to the sales price and receivable value-added tax, debit "bank deposits", "accounts receivable" and other subjects, according to the realized operating income accounting; At the end of each month, according to the actual cost of selling raw materials, debit "other business expenses" and credit "raw materials". Enterprises that use planned cost accounting for raw materials should also share the difference in material costs.

After receiving the rental of the rental package, debit the subjects of "cash" and "bank deposit" according to the value-added tax amount indicated on the special invoice, and credit the subject of "tax payable-value-added tax payable (output tax)"; For the margin confiscated from overdue packaging, the difference after deducting the value-added tax payable shall be debited to the subject of "Other Payables" and credited to this subject.

Enterprises take the way of collecting commission fees to sell goods on a commission basis, and the commission income obtained shall be debited to the subject of "Accounts Payable-Entrusted Consignment Unit" and credited to this subject.

Baidu Encyclopedia-Other Business Income